Individual returns.
Section 45
SEC. 45. Individual returns.— (a) Requirements.— (1) The following individuals are required to file an income tax return, if they have a gross income of at least P1,800 for the taxable year: (A) Every Filipino citizen, whether residing in the Philippines or abroad and, (B) Every alien residing in the Philippines, regardless of whether the gross income was derived from sources within or outside the Philippines. (2) Regardless of amount, every non-resident alien engaged in trade or business in the Philippines shall file an income tax return. The income tax return shall be filed in duplicate, and shall set forth specifically the gross amount of income from all sources, except that of non-resident aliens engaged in trade or business in the Philippines which shall contain only such income derived from sources within the Philippines. (3) Notwithstanding the provisions of the preceding paragraphs, an individual (except a non-resident alien engaged in trade or business in the Philippines) whose gross income derived solely from salaries, wages, remune rations and other similar compensation for services rendered, does not exceed his personal exemption of P1,800 if he/she is single or P3.000 if he/she is married or head of the family, plus the optional standard deduction to which he/she is entitled to claim under sub-paragraph (k) of Section 30, is not required to file an income tax return. (b) Where to file.—The return shall be filed with the Commissioner of Internal Revenue, Revenue Regional Director, Revenue District Officer, Collection Agent, duly authorized treasurer of the province, city, municipality, or authorized agent banks in which such person has his legal residence or principal place of business in the Philippines, or if there be no legal residence or place of business in the Philippines, then with the Commissioner of Internal Revenue in Manila. (c) When to file.—The return of the following individuals shall be filed on or before the fifteenth day of March of each year1, covering income of the preceding taxable year: (A) Residents of the Philippines, whether citizens or aliens, whose income have been derived solely from salaries, wages, interest, dividends, allowances, commissions, bonuses, fees, pensions, or any combination thereof. (B) The return of all other individuals not mentioned above, including non-resident citizens shall be filed on or before the fifteenth day of April of each year covering income of the preceding taxable year. (d) Husband and Wife.—In the case of married per sons, whether citizens, resident or non-resident aliens, only one consolidated return for the taxable year shall be filed by either spouse to cover the income of both spouses; but where it is impracticable for the spouses to file one consolidated return, each spouse may file his separate return of income, but the returns so filed shall be consolidated for the purpose of the tax prescribed under this Title. (e) Return of parent to include income of children.— The income of unmarried minors derived from property received from a living parent shall be included in the return of the parent, except (1) when the gift tax has been paid on such property, or (2) when the transfer of such property is exempt from gift tax. (f) Persons wider disability.—If the taxpayer is unable to make his own return, the return may be made by his duly authorized agent or representative or by the guardian or other person charged with the care of his person or property, the principal and his representative or guardian assuming the responsibility of making the return and incurring penalties provided for erroneous, false or fraudulent returns. (g) Signature presumed correct.—The fact that an individual's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by him .