OFFICE OF THE CHAIRMAN OF THE
BY THE CHAIRMAN OF THE EXECUTIVE COMMISSION
EXECUTIVE ORDER NO. 18
EXTENDING THE PERIOD FOR FILING
INCOME TAX RETURNS
Under the authority conferred upon me as Head of the Central Administrative Organization by Order No. 1 of the Commander-in-Chief of the Imperial Japanese Forces in the Philippines and pursuant to existing law, the period for filing income tax returns for the year 1941 without penalty by persons or corporations required under the National Internal Revenue Code to file such returns on or before March 1, 1942, is, upon the recommendation of the Executive Commission, hereby extended to April 30, 1942.
With respect to corporations which have designated a fiscal year ending on April 30, 1942, or on the last day of a month between December 31, 1941 and April 30, 1942, the period for filing income tax returns for such fiscal year without penalty by said corporations is also hereby extended by two months computed from the last day of the sixty-day period following the close of the fiscal year.
Done in the City of Greater Manila, Philippines, this 16th day of March, 1942.
(Sgd.) JORGE B. VARGAS
Chairman of the Executive Commission
Source: Office of the Solicitor General Library