Memorandum Circular No. 1039 of the Office of the President of the Philippines Requiring All Government Employees to File their 1977 Income Tax Returns Earlier than the Due Date Prescribed by the National Internal Revenue Code

March 2, 1978 REVENUE MEMORANDUM CIRCULAR NO. 028-78 SUBJECT : Memorandum Circular No. 1039 of the Office of the President of the Philippines Requiring All Government Employees to File their 1977 Income Tax Returns Earlier than the Due Date Prescribed by the National Int ernal Revenue Co de TO : All Internal Revenue Officers and Other Concerned For the information and guidance of all concerned, quoted hereunder is Memorandum Circular No. 1039 dated January 24, 1977 issued by the Office of the President of the Philippines: "MEMORANDUM CIRCULAR NO. 1039 PROVIDING CERTAIN INFORMATION AND ARRANGEMENTS ON THE FILING OF INCOME TAX RETURNS BY ALL GOVERNMENT EMPLOYEES Pursuant to Section 45 of the National Internal Revenue Code, all government employees, irrespective of the amount of their gross income and regardless of the duration of their employment during the taxable year 1977, are required to file income tax returns on or before the following dates: 1. March 15, 1978 For taxpayers whose incomes are derived solely from salaries, wages, interests, dividends, fees, commissions, allowances, bonuses or combination thereof. 2. April 17, 1978 For taxpayers whose incomes are derived from business or profession or not classifiable under the above enumeration. In order to assist government employees in filing their income tax returns, the head of office may designate a liaison officer to whom the employees may entrust the filing of their income tax returns. In cases of those who would prefer to file and pay their income tax personally at the nearest Internal Revenue Office, all heads of offices are hereby authorized to allow them to leave their respective offices during office hours within reasonable time to enable them to file their returns and pay their income tax. In this connection, it is informed that effective March 1 to 15, 1978 and April 1 to 17, 1978, revenue offices will be opened to the taxpaying public from 8:00 a.m. to 6:00 p.m., Monday to Friday. All government employees are hereby urged to file their income tax returns as early as possible in order to avoid the inconvenience usually attendant to the last hour filing practices of taxpayers. By authority of the President: (SGD.) JACOBO C. CLAVE Presidential Executive Assistant Manila, January 24, 1978". This Memorandum Circular No. 1039 is enjoining all government employees to file their income tax returns for the year 1977 earlier than the due date prescribed by out law to set an example to the general public and to avoid inconvenience. This does not amend the provision of Section 45(a)(3) of the National Internal Revenue Code which exempts certain individuals from the requirement of filing of an income tax return. In accordance thereto, if a government employee whose gross income derived solely from salaries, wages, remunerations and other similar compensation for services rendered, does not exceed his personal exemption of P1,800 if he/she is single or P3,000 if he/she is married or head of family, plus the 10% optional standard deduction to which he/she is entitled to claim under sub-paragraph (k) of Section 30, such government employee need not file an income tax return anymore. aisa dc Please be guided accordingly. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8