Extension of Period for Filing of Income Tax Returns
Presidential Decree No. 430, issued on April 8, 1974, extends the deadline for filing income tax returns in the Philippines from April 15, 1974, to April 24, 1974. This extension is granted due to the coinciding holidays, including the anniversary of the Fall of Bataan and Holy Week, which would prevent individuals from filing their returns on time. The decree emphasizes the importance of allowing citizens to observe these holidays fully. The decision is made under the authority vested in President Ferdinand E. Marcos by the Constitution.
Law Information
- Reference Number
- Presidential Decree No. 430
- Date Enacted
- Category
- Presidential Issuances
- Subcategory
- Presidential Decrees
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
April 8, 1974
PRESIDENTIAL DECREE NO. 430
EXTENDING THE PERIOD FOR FILING OF INCOME TAX RETURNS DUE APRIL 15, 1974 TO APRIL 24, 1974
WHEREAS, the deadline for filing of income tax returns is April 15, 1974;
WHEREAS, these last six days preceding April 15, 1974, are all holidays, including the anniversary of the Fall of Bataan and the Holy Week;
WHEREAS, in view of these holidays offices will be closed and therefore our people are denied of the opportunity to file their income tax returns on time;
WHEREAS, it is also my desire that our people be given the fullest opportunity to observe these holidays, especially the anniversary of the Fall of Bataan and the Holy Week;
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines by virtue of the powers in me vested by the Constitution, do hereby decree and order that the filing of income tax returns for this year be extended to April 24, 1974.
DONE in the City of Manila, this 8th day of April, in the year of Our Lord, Nineteen Hundred and Seventy-Four.
Cite This Law
Extension of Period for Filing of Income Tax Returns, Presidential Decree No. 430, Apr 8, 1974 (Philippines)
Extension of Period for Filing of Income Tax Returns, Presidential Decree No. 430 (Phil. 1974)
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