BIR Ruling

February 6, 1967 Mr. Leopoldo E. Eliot Surigao, Surigao del Norte S i r : This refers to your letter dated February 3, 1967 stating the following: cdpr "As operator of the LECON TRANS I have PUB and PUJ auto-trucks running in Surigao (del Norte) to Tandag, Tago and San Miguel, Surigao del Sur, and vice versa. Some of these trucks are registered with the LTC of Surigao del Norte and others with the LTC of Surigao del Sur. Since the transfer of my main office to Tandag, Surigao del Sur, on account of the fact that most of said trucks are being run and garaged at Tandag and Tago, Surigao del Sur, I have been always paying my 2% percentage tax in Tandag and secured by BIR Clearance from Tandag, Surigao del Sur. The transfer of my main Office at Tandag is recorded in the Office of the Public Service Commission, Manila. It is my humble opinion that a national revenue tax can be paid anywhere and since I have been paying my said percentage tax at Tandag, Surigao del Sur, can I be forced to change my procedure of paying said 2% tax from Tandag, Surigao del Sur to Surigao, Surigao del Norte?" In reply, I have the honor to inform you that the foregoing manner of paying the 2% transportation tax in the place (Tandag, Surigao del Sur) where you have your principal place of business is correct. The fact that you have a branch office in Surigao, Surigao del Norte, is no valid reason for you to be compelled to pay your percentage tax thereat. You may therefore continue paying your percentage tax at Tandag, Surigao del Sur. prcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue