Section 6Sec./Art. 6

Section 51 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:

"Section 51. Individual Returns. -

(A) Requirements. -

(1) Except as provided in paragraph (2) of this Subsection, the following individuals are required to file an income tax return:

x x x

(2) The following individuals shall not be required to file an income tax return:

x x x

(e) An individual citizen of the Philippines who is working and deriving income solely from abroad as an "Overseas Contract Worker' as provided under Section 23(C) of this Code, or 'Overseas Filipino Worker' as defined under Section 3(G) of Republic Act No. 11641, otherwise known as 'Department of Migrant Workers Act'.

x x x

(B) Where to File. - Except in cases where the Commissioner otherwise permits, the return shall be filed with any authorized agent bank, Revenue District Office through Revenue Collection Officer, or authorized tax software provider.

x x x

(D) Husband and Wife. - Married individuals, whether citizens, resident or nonresident aliens,who do not derive income purely from compensation, shall file, either electronically or manually, a return for the taxable year to include the income of both spouses, but where it is impracticable for the spouses to fine one return, each spouse may file a separate return of income but the returns so filed shall be consolidated by the Bureau of Internal Revenue for purposes of verification for the taxable year.

x x x."