Guidelines for BIR Officials in Assisting Taxpayers in Filing Their 1991 Income Tax Returns

March 13, 1992 REVENUE MEMORANDUM ORDER NO. 14-92 SUBJECT : Guidelines for BIR Officials in Assisting Taxpayers in Filing Their 1991 Income Tax Returns TO : The Assistant Commissioner, Collection Service, All Revenue Directors, Revenue District Officers, The Chief, Public Information & Assistance Division and Others Concerned To fully assist the taxpayers in filing their 1991 Income Tax Returns and pay their correct taxes, the following are hereby ordered: 1. All offices of the Revenue District, Collection Agents and all designated filing centers throughout the country shall open two (2) Saturdays before the April 15 deadline on April 4 and April 11, 1992 to accept no payment returns. 2. There shall be no noon break in all these offices from April 1-15, 1992. 3. There is no extension of filing of returns beyond the April 15, 1992 deadline. Taxpayers who are already in the premise at 5:00 PM shall be serviced until they shall have completed the filing process. The Collection Service shall see to it that arrangements are made for banks to open on April 4 & 11, 1992 to receive taxable returns and validate payments of taxpayers. aisa dc In the national office, the Public Information & Assistance Division shall see to it that forms are made available and extend any possible assistance to taxpayers. For strict compliance. (SGD.) JOSE U. ONG Commissioner of Internal Revenue