Filing of returns.
Section 4
SEC. 4. Filing of returns.— (a) Every individual, partnership, company or corporation subject to the tax herein imposed or who acquired real and/or personal property in excess of P6,000 in value during the period from December 8, 1941 to February 26, 1945, shall render in duplicate a true and accurate return in the manner and form prescribed by the Collector of Internal Revenue with the approval of the Secretary of Finance and containing such facts and information as are necessary to determine the correctness of the amount subject to the tax and to carry out the provisions of this Act. In the case of partnerships, companies, or corporations, the return shall be filed by the President, Vice-President, Manager or other principal officer and shall be sworn to by such officer and by the Treasurer or Assistant Treasurer. (b) When to file return.—The return required in subsection (a) of this section shall be rendered on or before the last day of the third month following the date of the approval of this Act. In case a taxpayer receives payment on account of war damage or other claims against the Government of the Republic of the Philippines and foreign governments, or their instrumentalities, subsequent to the filing; of his return, he shall file, within thirty days from the receipt of the payment, an amended return to include the same as part of his net worth. (c) Where to file return.—The return shall be filed with the Collector of Internal Revenue, with the Provincial Revenue Agent, or with the treasurer of the province, city or municipality in which the individual, partnership, company or corporation has his or its legal residence or principal place of business; or if there be no legal residence or principal place of business in the Philippines, then with the Collector of Internal Revenue in Manila. All such returns, shall, as received, be transmitted forthwith by the officer receiving them to the Collector of Internal Revenue. (d) Husband and wife.—In the case of married persons, whether citizens, resident or nonresident aliens, only one consolidated return shall be filed by either spouse; but where it is impracticable for the spouses to file one consolidated return, each spouse may file his or her separate return, but the returns so filed shall be consolidated for the purposes of the tax imposed in this Act. (e) Unmarried minors.—The assets and liabilities of unmarried minors shall be included in the return of the parent or parents or guardians of such minors.