Filing of Annual Income Tax Returns

February 16, 1990 MEMORANDUM CIRCULAR NO. 110 URGING ALL GOVERNMENT OFFICIALS AND EMPLOYEES TO FILE THEIR ANNUAL INCOME TAX RETURNS ON OR BEFORE MARCH 15 OF EACH YEAR The national budget is a key government instrument for the attainment of national development objectives. In this connection, it is necessary to enhance voluntary tax compliance in order for the government to reach its annual revenue goal. In the attainment of the said objective, men and women who are now in the government service should set an example to the entire citizenry by the early filing of their annual income tax returns. DaTISc IN VIEW WHEREOF, all officials and employees of the National Government, local government units as well as government-owned and controlled corporations are hereby urged to file their income tax returns on or before March 15 of each year covering income for the preceding taxable year. This Memorandum Circular shall take effect immediately. DONE in the City of Manila, this 16th day of February, in the year of Our Lord, Nineteen Hundred and Ninety.