Time Manner and Place of Filing.
Section 4
SEC. 4. Time Manner and Place of Filing. — The tax amnesty return shall be filed in the prescribed form with the Office of the Regional Director, Revenue District Officer, Collection Agent or the authorized Municipal Treasurer designated as collection officer of the Bureau of Internal Revenue where the taxpayer has his legal residence or place of business in the Philippines, then with the Commissioner of Internal Revenue, on or before November 30, 1981. In the case of Filipino citizens residing abroad, the tax amnesty return shall be filed with the nearest Philippine Embassy or Consulate abroad or with the Office of the Commissioner of Internal Revenue. The amnesty return must show the amount of untaxed income and/or wealth for each year and the corresponding tax due thereon.