BIR Ruling

April 14, 1966 Messrs, Ross, Selph, Salcedo Del Rosario, Bito & Misa Attorneys-at Law Ayala Bldg., Plaza Moraga Manila Gentlemen : This refers to your letter dated April 11, 1966, wherein you posed the following query: ". . . whether, under your present circulars and rulings, a taxpayer may file his or its income tax return and pay the corresponding first installment in one city or municipality, and pay the second in two or more places (not to exceed four), in accordance with the volume of business transacted in the places concerned." In reply, I have the honor to inform you that under our present ruling a taxpayer who has branches in cities or municipalities other than the city or municipality where the principal office of his business is located, may pay the second installment of the income tax due from him in the cities and/or municipalities where he has branches, the share of each city or municipality to be based on the volume of business therein. It is understood that the first installment shall be paid in the city or municipality where the return is filed, and that the return should be filed in the city or municipality where the principal office of the taxpayer's business is located. LLpr Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue