Amendment to Revenue Regulations No. 2-77
Revenue Regulations No. 03-77 • Bureau of Internal Revenue (BIR) Issuances • Revenue Regulations • Mar 11, 1977
Full text
March 11, 1977 REVENUE REGULATIONS NO. 03-77 SUBJECT : Amendment to Revenue Regulations No. 2-77 TO : All internal revenue officers and others concerned Section 2(b) of Revenue Regulations No. 2-77 is hereby amended to read as follows: "(b) Extension to file 1976 information returns and accompanying statements . BIR Form No. 1701B and accompanying alphabetical list covering 1976 income payments shall be filed on or before March 15 1977. HOWEVER, BANKS AND NON-BANKS ENGAGED IN MONEY MARKET OPERATIONS OR DEALING IN DEPOSIT SUBSTITUTES MAY FILE BIR FORM NO. 1701B COVERING 1976 PAYMENTS FOR INTEREST ON MONEY MARKET OPERATIONS OR DEALINGS IN DEPOSIT SUBSTITUTES ONLY NOT LATER THAN APRIL 15, 1977. Thereafter, all BIR Form 1701B covering income payments in 1977 and later calendar years shall be filed on or before January 31 of the succeeding year." CESAR VIRATA Secretary of Finance Recommended by: EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3
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