Section 22
SEC 22. Section 125(b) of the National Internal Revenue Code is hereby amended to read as follows: "(b) Time and place of filing. — The return of the donor required in this section shall be filed within thirty days after the date the gift is made and, except in cases where the Commissioner permits the return shall be filed with the Revenue District Officer, Collection Agent or duly authorized Treasurer of the municipality in which the donor was domiciled, at the time of the transfer or if there be no legal residence in the Philippines, then with the Office of the Commissioner of Internal Revenue."