TO:	The Minister of Finance The Commissioner of Internal Revenue

WHEREAS, fieldmen of the Bureau of Internal Revenue are presently conducting a program for checking the quarterly merchandise inventories of taxpayers as part of their tax enforcement measures to increase the collection of sales and percentage taxes;

WHEREAS, the filing of percentage tax returns and the manner of computing the tax payable has been, changed from the cumulative method to the final quarterly returns method;

WHEREAS, the last day of filing of the percentage tax returns for the 3rd quarter of 1984 is on October 22 1984;

WHEREAS, the taxpayers may not be able to file their returns on time in view of the foregoing reasons;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, hereby order that the last day of filing of all percentage tax returns for the third quarter of October,  1984 be moved to November 5, 1984.

Done in the City of Manila, this 19th day of October in the year of Our Lord, Nineteen Hundred and Eight-Four.