Amending Revenue Regulations No. 11-72, dated November 10, 1972

November 20, 1972 REVENUE REGULATIONS NO. 11-A-72 SUBJECT : Amending Revenue Regulations No. 11-72, dated November 10, 1972, implementing Presidential Decree No. 30, dated October 27, 1972 TO : All internal revenue officers and others concerned Section 6 of Revenue Regulations No. 11-72, dated November 10, 1972, is hereby amended to read as follows: "SEC. 6 Schedule of Payments . The schedule of payments to be made on income received after December 31, 1971 are as follows: (a) Taxable Year Ending December 31, 1972 (Calendar Year) 1st quarter January 1 to March 31, 1972 January 15, 1973 2nd quarter April 1 to June 30, 1972 February 15, 1973 3rd quarter July 1 to September 30, 1972 March 15, 1973 Final return for taxable year ending Dec. 31, 1972 April 15, 1973 (b) Taxable Year Ending January 31, 1973 1st quarter February 1 to April 30, 1972 January 15, 1973 2nd quarter May 1 to July 31, 1972 February 15, 1973 3rd quarter August 1 to October 31, 1972 March 15, 1973 Final return for taxable year ending Jan. 31, 1973 May 15, 1973 (c) Taxable Year Ending February 28 1973 1st quarter March 1 to May 31, 1972 January 15, 1973 2nd quarter June 1 to August 31, 1972 February 15, 1973 3rd quarter September 1 to November 30, 1972 April 15, 1973 Final return for taxable year ending February 28, 1973 June 15, 1973 (d) Taxable Year Ending March 31, 1973 1st quarter April 1 to June 30, 1972 January 15, 1973 2nd quarter July 1 to September 30, 1972 March 15, 1973 3rd quarter October 1 to December 31, 1972 May 15, 1973 Final return for taxable year ending March 31, 1973 July 15, 1973 (e) Taxable Year Ending April 30, 1973 1st quarter May 1 to July 31, 1972 January 15, 1973 2nd quarter August 1 to October 31, 1972 March 31, 1973 3rd quarter November 1, 1972 to Jan. 31, 1973 May 31, 1973 Final return for taxable year ending April 30, 1973 August 15, 1973 (f) Taxable Year Ending May 31, 1973 2nd Installment [June 1, 1971 to May 31, 1972] *December 15, 1972 1st quarter June 1 to August 31, 1972 February 15, 1973 2nd quarter September 1 to November 30, 1972 April 30, 1973 3rd quarter December 1, 1972 to Feb. 28, 1973 June 30, 1973 Final return for taxable year ending May 31, 1973 September 15, 1973 (g) Taxable Year Ending June 30, 1973 2nd Installment [July 1, 1971 to June 30, 1972] January 15, 1973 1st quarter July 1, 1972 to September 30, 1972 March 15, 1973 2nd quarter October 1, 1972 to December 31, 1972 May 15, 1973 3rd quarter January 1 to March 31, 1973 July 15, 1973 Final return for taxable year ending June 30, 1973 October 15, 1973 (h) Taxable Year Ending July 31, 1973 1st quarter August 1 to October 31, 1972 January 15, 1973 2nd installment [Aug. 1 1972 July 31, 1972 * February 15, 1973 2nd quarter November 1, 1972 to January 31, 1973 April 1, 1973 3rd quarter February 1, 1973 to April 30, 1973 June 29, 1973 Final return for taxable year ending July 31, 1973 November 15, 1973 (i) Taxable Year Ending August 31, 1973 1st Installment [Sep. 1, 1971 to Aug. 31, 1972] * December 15, 1972 1st quarter September 1 to November 30, 1972 January 29 1973 2nd Installment [Sep. 1, 1971 to Aug. 31, 1972 * March 15, 1973 2nd quarter December 1, 1972 to Feb. 28, 1973 April 29, 1973 3rd quarter March 1, 1973 to May 31, 1973 July 30, 1973 Final return for taxable year ending Aug. 31, 1973 December 15, 1973 (j) Taxable Year Ending September 30, 1973 1st Installment [October 1, 1971 to Sep. 30, 1972] January 15, 1973 1st quarter October 1 to December 31, 1972 March 1, 1973 2nd Installment [Oct. 1, 1971 to Sept. 30, 1972] * April 15, 1973 2nd quarter January 1 to March 31, 1973 May 30, 1973 3rd quarter April 1 to June 30, 1973 August 29, 1973 Final return for taxable year ending Sept. 30, 1973 January 15, 1974 (k) Taxable Year Ending October 31, 1973 1st Installment [Nov. 1, 1971 to Oct. 31, 1972] * February 15, 1973 1st quarter November 1, 1972 to Jan. 31, 1973 April 1, 1973 2nd Installment [Nov. 1, 1971 to Oct. 31, 1972] * May 15, 1973 2nd quarter February 1 to April 30, 1973 June 29, 1973 3rd quarter May 1 to July 31, 1973 September 29, 1973 Final return for taxable year ending Oct. 31, 1973 February 15, 1974 (l) Taxable Year Ending November 30, 1973 1st Installment [Dec. 1, 1971 to Nov. 30, 1972] * March 15, 1973 1st quarter December 1, 1972 to Feb. 28, 1973 April 29, 1973 2nd Installment [Dec. 1, 1971 to Nov. 30, 1972] * June 15, 1973 2nd quarter March 1, 1973 to May 31, 1973 July 30, 1973 3rd quarter June 1, 1973 to August 31, 1973 October 30, 1973 Final return for taxable year ending Nov. 30, 1973 March 15, 1974 These regulations shall take effect immediately. cd CESAR VIRATA Secretary of Finance Recommended by: MISAEL P. VERA Commissioner of Internal Revenue