Title
Amends income tax return filing dates
Law
Presidential Decree No. 371
Decision Date
Jan 9, 1974
To address the increasing number of income tax filers and difficulties in filing returns, Presidential Decree No. 371 amends the National Internal Revenue Code by establishing separate deadlines for individuals with fixed incomes and other individuals, reducing the workload on the last filing day and preventing inconvenience to taxpayers.
A

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