Section 13
SEC. 13. Section 45(c) of the National Internal Revenue Code as amended by Batas Pambansa Blg. 37 and Presidential Decree No. 1705, is hereby further amended to read as follows: “(c) When to file. The return of: “(1) Residents of the Philippines, whether citizens or aliens, whose income had been derived solely from salaries, wages, interests, dividends, allowances, commissions, bonuses, fees, pensions, or any combination thereof shall be filed on or before the eighteenth day of March of each year, covering income for the preceding taxable year. “(2) 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. “Individuals subject to the final schedular tax on net capital gains from the sale or other disposition of real property under Section 34(h) of this Code, shall file or cause to be filed a separate return prescribed therefor by the Commissioner within thirty (30) days following each sale or other disposition of capital assets.”