RR No. 04-2001 — Extends up to April 18, 2001 the deadline for the filing of Income Tax Returns by taxpayers with accounting period ended December 31, 2000 Digest | Full Text
REVENUE REGULATIONS NO. _4 - 2001__ SUBJECT: Granting Taxpayers with Accounting Period Ended December 31, 2000 an Extension of Time up to April 18, 2001 within which to File their Income Tax Returns. TO : All Internal Revenue Officers and Others Concerned ---------------------------------------------------------------------------------------------------- SECTION 1. SCOPE. - Pursuant to the provisions of Section 244, in relation to Sections 53 and 56, all of the Tax Code of 1997, these Regulations are hereby promulgated in order to extend the time to file the income tax returns of compensation income earners, including non-business/non-profession related income, and taxpayers, whether individuals, estates and trusts, corporations and partnerships, engaged in trade or business or in the exercise of profession, with accounting period ended December 31, 2000. SEC. 2. POWER TO EXTEND THE TIME TO FILE INCOME TAX RETURNS. - By virtue of the power of the Commissioner to enforce the provisions of the Tax Code under the supervision and control of the Secretary of Finance, he may, in meritorious cases, grant a reasonable extension of time for filing returns of income (or final and adjustment returns) subject to the provisions of Section 56 of the Tax Code. In view thereof, the filing of income tax returns of subject taxpayers is hereby extended to April 18, 2001 and they may file their income tax returns and pay the applicable amount of tax due thereon on or before the said period of extension. This is to compensate for the lost time and opportunity of the taxpayers to file their income tax returns due to the close of business operations of Authorized Agent Banks during the Lenten break. SEC. 3. EFFECTIVITY. - These Regulations shall take effect immediately. (Original Signed) ALBERTO G. ROMULO Secretary of Finance Recommending approval: (Original Signed) REN� G. BA�EZ Commissioner of Internal Revenue
More in Revenue Regulations
- RR No. 03-99 — Amends Revenue Regulations No. 12-98 to streamline and make more efficient the collection of the creditable withholding tax on income payments from medical practitioners Digest(RR No. 03-99)
- RR No. 12-2004 — Provides the revised tax rates on alcohol and tobacco products introduced on or before December 31, 1996, and those enumerated under RR Nos. 22-2003 and 23-2003 (published in Manila Standard on Dec. 31, 2004) Digest | Full Text(RR No. 12-2004)
- RR No. 7-2020 — Implements Section 4 (z) of RA No. 11469 (Bayanihan to Heal as One Act), particularly in the extension of statutory deadlines and timelines for the filing and submission of any documents and the payment of taxes (Published in Manila Bulletin on April 2, 2020)(RR No. 7-2020)
- RR No. 5-2017 — Prescribes the rules and regulations implementing RA No. 10754 [An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)] relative to the tax privileges of persons with disability and tax incentives for establishments granting sales discount, and the guidelines for the availment, amending RR No. 1-2009 (Published in Manila Bulletin on April 22, 2017) Digest | F(RR No. 5-2017)
- RR No. 7-2014 — Prescribes the affixture of Internal Revenue Stamps on imported and locally manufactured cigarettes and the use of the Internal Revenue Stamp Integrated System (IRSIS) for the ordering, distribution and monitoring thereof (Published in Manila Bulletin on September 12, 2014) Digest | Full Text | Annex A(RR No. 7-2014)
- RR No. 05-2003 — Implements the remittance of the shares/allotment from certain internal revenue taxes to the following provinces/city comprising the expanded Autonomous Region in Muslim Mindanao (ARMM): Sulu, Tawi-Tawi, Lanao del Sur, Maguindanao (except Cotabato City), Marawi City and Basilan Province (excluding Isabela City) Digest | Full Text(RR No. 05-2003)
- RR No. 4-2013 — Further amend certain provi ion of RR No. 11-2004, which pre cribe the Machine Identification Number Sticker for the u e of Ca h Regi ter Machine , Point-of-Sale Sy tem machine and/or bu ine / ale machine generating receipt /invoice (Publi hed in Manila Bulletin on March 5, 2013) Dige t | Full Text | Annex A | Annex B | Annex C | Annex D(RR No. 4-2013)
- RR No. 9-2006 — Further amends certain provisions of RR No. 6-2005, as amended, implementing the “No Audit Program (NAP)” (Published in Philippine Daily Inquirer on July 13, 2006) Digest | Full Text(RR No. 9-2006)
Want an analysis of this document?
Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.