Filing of BIR Form 1701-C by Non-Resident Citizens Abroad

January 28, 1991 REVENUE MEMORANDUM CIRCULAR NO. 14-91 SUBJECT : Filing of BIR Form 1701-C by Non-Resident Citizens Abroad TO : All Foreign Posts Collection Officers and Other Internal Revenue Officers Concerned In order to save on the use of BIR Form 1701-C (Income tax return for non-resident citizens) and on transporting costs of these forms to and from the foreign posts, the total number of these income tax returns that shall be accomplished and filed by the non-resident citizens in these posts shall be strictly limited to two copies, and distributed as follows: the original for the BIR and the duplicate for the file copy of the taxpayers. casia One copy (the original) is sufficient for BIR processing purpose and hence the previous practice of maintaining two copies of the income tax return for the BIR files is hereby discarded. This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue