Clarification of August 30, 2000 Deadline for Quarterly Income Tax Return of Partnerships and Corporations for the Quarter ending June 30, 2000 (BIR Form 1702Q) as Published in BIR Web Page

August 29, 2000 REVENUE MEMORANDUM CIRCULAR NO. 09-00 SUBJECT : Clarification of August 30, 2000 Deadline for Quarterly Income Tax Return of Partnerships and Corporations for the Quarter ending June 30, 2000 (BIR Form 1702Q) as Published in BIR Web Page TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all revenue officials, employees and others concerned, the August 30, 2000 deadline for quarterly income tax return of partnerships and corporations for the quarter ending June 30, 2000 published in BIR Web Page is hereby clarified. The correct due date for the filing and payment of quarterly income tax return of partnerships and corporations for the calendar quarter ending June 30, 2000 is August 29, 2000 which is the 60th day following the close of the quarter ending June 30, 2000 pursuant to Section 77(b) of the National Internal Revenue Code of 1997. The date posted in the BIR Web Page is August 30, 2000 which is one day later than the correct due date. However, this was overlooked by the Bureau in posting the wrong due date in the Web Page, therefore, it is hereby ordered that no penalties shall be collected from taxpayers who filed and paid on August 30, 2000 pursuant to Sec. 4 in relation to Sec. 53 of NIRC of 1997 as amended. All internal revenue officials and others concerned are hereby enjoined to give this Revenue Memorandum Circular the widest publicity as possible. (SGD.) DAKILA B. FONACIER Commissioner