When and Where to File.
Section 2
SEC. 2. When and Where to File. — The statement of assets, liabilities and net worth in the form prescribed shall be filed on or before September 30, 1974 with the Commissioner of Internal Revenue, Regional Director, Revenue District Officer, Collection Agent or the Municipal Treasurer who has been designated as collection officer of the Bureau of Internal Revenue, where the taxpayer has his/its place of business or his/its legal residence. If there is no office or place of business in the Philippines or if there be no legal residence, the statement must be filed with the Commissioner of Internal Revenue in Manila. The statement of assets, liabilities and net worth as of December 31, 1973 required to be filed by Republic Act No. 3019 and other laws shall likewise be filed on or before September 30, 1974 instead of the due dales for filing provided for in the said Republic acts. Subsequent statements shall be filed in accordance with the provisions of the said laws.