Individual returns.
Section 45
SEC. 45. Individual returns. —(a) Requirements. —(1) The following individuals are required lo file an income tax return, if they have a gross income of at least one thousand eight hundred pesos 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 nonresident alien engaged in trade or business in the Philippines shall file an income tax return. (3) Notwithstanding the provisions of the preceding paragraph, a Filipino citizen, whether residing in the Philippines or abroad, or a resident alien, or a nonresident alien engaged in trade or business in the Philippines, shall file an income tax return if he falls under any of the following categories, regardless of whether he derives any income or not for the taxable year if, during that taxable year, he — (A) Is an official or employee of the Government or has a contract with the Government of the Republic of the Philippines, or any of its agencies or instrumentalities, including Government-owned or controlled corporations, regardless of the nature of his appointment or duration of his employment; (B) Is a professionals defined herein below; (C) Is a registered or beneficial owner or mortgagee of any real property; (D) Is a registered or beneficial owner, or mortgagee of any motor vehicle; (E) Is a registered or beneficial owner, or mortgagee of any share of stock or security of a corporation, or any interest in a firm or partnership; (F) Has travelled abroad, except children below eighteen years of age; (G) Has filed a certificate of candidacy for any public office except barrio officials and municipal councilors; (H) Is engaged in trade or commerce. For purposes of this section, an individual is deemed a professional if, during a taxable year, he passes any government examination for the practice of a profession given by a board examiners or by the Supreme Court, or remains a registered member of any profession covered by such examination, regardless of whether or not, during that taxable year he actually practices his profession. 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 nonresident aliens engaged in trade or business in the Philippines which shall contain only such incomes derived from sources within the Philippines. (b) Where to file. — The return shall be filed with the Commissioner, Regional Director, Revenue District Officer, Collection Agent, duly authorized treasurer of the municipality, or authorized agent banks in which such person has his legal residence or place of business in the Philippines, or if there is no legal residence or place of business in the Philippines, then with the Commissioner in Manila. (c) When to file. — The return shall be filed on or before the fifteenth day of April of each year, covering income of the preceding calendar year, or within the extension which may be granted by the Commissioner of Internal Revenue as herein set forth. (d) Husband and wife. — In the case of married persons whether citizens, resident or nonresident 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 the gift tax. (f) Persons under 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 properly, the principal and his representative or guardian assuming tin; 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.