RR No. 09-99: Prescribes the filing of information returns (BIR Form 1701C or the new computerized Form 1703) by non-resident citizens, overseas contract workers and seamen

Key points

1. Where and when to file. The form, with other relevant supporting papers, is filed with the Foreign Post or the Revenue District Office with jurisdiction over the taxpayer’s place of residence. The deadline is not later than April 15 following the taxable year.
2. Relief for 1998 returns. 1998 returns filed after April 15 but not later than July 15, 1999 are not subject to penalty charges.

Who is affected

• Non-resident citizens
• Overseas contract workers
• Seamen

Deadlines and effectivity

• Filing: not later than April 15 following the taxable year
• 1998 returns filed after April 15 but not later than July 15, 1999: no penalty charges