BIR Ruling No. 013-61
BIR Ruling No. 013-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 4, 1961
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January 4, 1961 BIR RULING NO. 013-61 In reply to the query contained in your letter . . . , you are hereby informed that in cases where a taxpayer has been granted an extension of time within which to file an income tax return beyond April 15 or the 15th day of the 4th month following the close of the fiscal year, if on the fiscal year basis, no compromise for late payment should be imposed if the return is filed within the extension period. Steps are being taken to amend General Circular No. V-304. LexLib
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