Extension of time to file returns.
Section 47
SEC. 47. Extension of time to file returns. — The Collector of Internal Revenue may, in meritorious cases, grant a reasonable extension of time for filing returns of income.
CA 466 Section 47
Other provisions in CHAPTER VI - Returns and Payment of Tax
- Section 45: Individual returns.
- Section 46: Corporation returns.
- Section 48: Returns of receivers, trustees in bankruptcy, or assignees.
- Section 49: Returns of duly registered general co-partnership.
- Section 50: Returns to be verified by oath.
- Section 51: Assessment and payment of income tax.
- Section 52: Receipts for payments made.
- Section 53: Withholding of tax at source.
- Section 54: Payment of corporation income tax at source.
- Section 55: Tax on profits collectible from owner or other persons.
CitationCA 466 Section 47 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
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