Grace Period on Filing of BIR Form No. 1947 Pursuant to RR 11-2010 and RMC 82-2010
Revenue Memorandum Circular No. 085-10 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Nov 12, 2010
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November 12, 2010 REVENUE MEMORANDUM CIRCULAR NO. 085-10 SUBJECT : Grace Period on Filing of BIR Form No. 1947 Pursuant to the Provisions of Revenue Regul ations No. 11-20 10 Dated October 28, 2010 and Revenue Memo randum Circular No. 82-20 10 Dated November 5, 2010 TO : All Revenue Officials, Revenue Employees and Others Concerned This Circular is being issued to inform all concerned that qualified managerial or technical employees currently employed by any Regional or Area Headquarters (RHQs) or Regional Operating Headquarters (ROHQs) who opt to be taxed at the fifteen percent (15%) preferential income tax rate on their salaries for calendar year 2010 who are required to file BIR Form No. 1947 pursuant to the provisions of Revenue Regulations No. 11-2010 dated October 28, 2010 and Revenue Memorandum Circular No. 82-2010 dated November 5, 2010 are hereby given until November 30, 2010 to file the said form. AcDHCS All internal revenue officers are hereby enjoined to give this Circular a wide publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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