Individual income taxpayers who are not exempted from filing their annual income

[MikeLigalig.com]

REP. HENRY C. ONG
2nd District of Leyte
Vice Chair, Committee on Banks & Financial Intermediaries
Member, Economic Affairs, Trade & Industry, and 9 other committees
cong.henryong@gmail.com   ‎0917-729-2437

REP. HENRY ONG ASKS B.I.R. TO CLARIFY APRIL 15 ITR DEADLINE FALLING ON A SUNDAY

Individual income taxpayers who are not exempted from filing their annual income tax returns may start filing their yearly ITR even before the April 15 deadline stated in the law.

Be reminded however that for this tax filing season, the income tax provisions before TRAIN are what will still apply. The P250,000-exemption in the TRAIN law did not apply to taxable year 2017. That provision and the new income tax brackets apply only to taxable year 2018.

Exempted from annual ITR filing are the following:

We note however that this year, April 15 falls on a Sunday, so does that mean the deadline moves to the following day or will the BIR offices nationwide be open on that Sunday to serve those filing on the deadline itself?

Perhaps it would be best that the BIR issue a clarificatory statement on this to settle the matter.