Additional Mode of Filing Income Tax Returns by Employed Resident Citizens and Aliens with Purely Compensation Income

February 15, 1984 REVENUE REGULATIONS NO. 04-84 SUBJECT : Additional Mode of Filing Income Tax Returns by Employed Resident Citizens and Aliens with Purely Compensation Income TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Scope . Pursuant to the provisions of Section 326 in relation to Section 45 of the National Internal Revenue Code, these regulations are promulgated to prescribe an additional mode of filing income tax returns through the mails by resident citizens or aliens deriving purely compensation income. aisa dc SECTION 2 . Section 2 (b) (2) is hereby amended to read as follows: "Section 2(b)(2). Exempt, even and refundable returns . - (a) Exempt and even returns . If no amount of tax is due per return or if the amount of credit for income tax withheld is equal to the tax due, the employee shall file the said exempt or even return either directly with the proper internal revenue officer mentioned in the preceding subsection or with his employer or through the mails on or before the last day of filing as prescribed in subsection (b) hereof. Returns filed through the mails shall be addressed to the proper internal revenue officer mentioned in the said subsection (b), who upon receipt thereof from the post office shall stamp on both the original and duplicate copies of the return the date the returns were actually mailed as appearing on the envelope containing the return. The date the return was mailed shall be considered as the date the return was filed. "(b) Refundable returns . When the return is refundable, that is, the amount of tax credit for taxes withheld is in excess of the tax due, the return shall be filed only with the proper internal revenue officer or with the employer, except in the case where the employer has already ceased to be a withholding agent. "If the return is filed through the employer, the latter shall transmit the returns to the proper internal revenue officer mentioned in these regulations within five days from March 18 of the year following the taxable year. "The authorized receiving internal revenue officer shall stamp the date of receipt on the return as if the return was filed directly and on time with him. Copies of the returns of employees shall be immediately given back to the employers that transmitted the returns." SECTION 3 . Effectivity . These regulations shall take effect immediately upon approval thereof. CESAR VIRATA Minister of Finance Recommended by: RUBEN B. ANCHETA Acting Commissioner