RA 2343 Section 5

Section 5

SEC. 5. Subsection (c) of section forty-five of Commonwealth Act Numbered Four hundred sixty-six, as amended, is hereby further amended to read as follows: "(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."

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 2343 Section 5 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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