By Jun Ramirez The Bureau of Internal Revenue (BIR) yesterday reminded self-employed professionals and businessmen and other individual taxpayers to submit their 2017 income tax returns (ITR) early and avoid the deadline rush on April 16, 2018. BIR Commissioner Caesar R. Dulay stressed that the deadline will not be extended and late filers will be assessed the usual penalties, including the one-time 25 percent surcharge on the amount due and 20 percent annual interest. The last day of filing has been moved to April 16 because the original April 15 deadline falls on a Sunday. Metro Manila revenue regional directors told filers to use the old ITR schedule and not the new one mandated by the Tax Reform for Acceleration and Inclusion (TRAIN) law which will be applied in 2019 to cover income earned this year. A salaried worker need not file ITR as the chore is handled by their employer under the so-called substituted filing system. He or she is, however, required to file if he has two or more employers. Also exempted from submitting ITR are individuals whose annual gross income does not exceed his personal and additional exemption as well as others whose sole income has been subjected to final withholding tax like interest on bank deposits and sale of real estate properties. A married working couple may claim P50,000 each  as personal exemption, but only one can claim the additional exemption of P25,000  for up to four dependent children.