BIR Ruling

December 14, 1972 Atty. Manuel V. San Jose Mariana's Bldg., T.M. Kalaw Corner Churruca Sts., Ermita Manila S i r : This refers to your letter dated November 20, 1972 requesting information whether a corporation can pay a part of its quarterly income tax in Manila where its principal office is located and a part in Cebu City where it has a branch office in which latter office the books of accounts and other data of the activities of the branch are kept in proportion to the volume of transactions in said branch. You also requested information as to whether the old practice of allowing corporations to pay part of their income tax in different cities and municipalities, will still be allowed under Revenue Regulations No. 11-72 dated November 10, 1972. cd In reply, I have the honor to inform you that the quarterly returns shall be filed with, and the income tax due thereon paid "to the Commissioner of Internal Revenue, Revenue Regional Director, Revenue District Officer, or the Collection Agent of the city or municipality where the corporation's principal office is located and where its books of accounts and other data from which the return is prepared are kept . . ." (Sec. 5, Revenue Regulations No. 11-72, as amended by Revenue Regulations No. 12-72) Accordingly, the payment of the portion of income tax due from a corporation in a place where it has a branch office only or in different cities and municipalities where it has branches as provided in Revenue Memorandum Circular No. 19-66 is no longer allowed. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue