Clarification on the Deadline for Filing of BIR Form No. 1701-B Correcting the Information Contained in the 1995 BIR Tax Calendar

March 7, 1995 REVENUE MEMORANDUM CIRCULAR NO. 05-95 SUBJECT : Clarification on the Deadline for Filing of BIR Form No. 1701-B Correcting the Information Contained in the 1995 BIR Tax Calendar TO : All Internal Revenue Officers and Others Concerned Pursuant to Revenue Regulations No. 17-77 dated December 9, 1977, the deadline for the filing of BIR Form No. 1701-B (Certificate of Income Payment not Subject to Withholding Tax) for use as information return on aggregate payments of P1,800 or more shall be on or before the 1st day of March following the calendar year when the said payments were made with the Revenue District Office where the main/principal office of the payor is located. This Circular corrects the information contained in the 1995 BIR Tax Calendar, which erroneously indicated that the deadline for the filing of BIR Form No. 1701-B was last January 31, 1995. All internal revenue officers are directed not to impose any penalties on taxpayers who are filing the BIR Form No. 1701-B after January 31, 1995 but not later than March 31, 1995. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue