BIR Ruling

July 17, 1972 The Municipal Mayor Magallanes, Agusan del Norte S i r : Your letter dated June 9, 1972 had been referred to this Office for reply. In this connection, I have the honor to inform you that under the rules prescribed by Revenue Memorandum Circular No. 19-66, corporate income tax returns shall be filed and income taxes shall be paid as follows: A corporation, partnership or association should file its return with, and pay the income tax due therefrom, to the collection agent of the city or municipality where the principal office of its business is located and its books of accounts are kept. If the tax is payable in installments, the first installment as well as the second installment necessarily should be paid to the collection agent of the city or municipality where the return is filed. Where the taxpayer (whether an individual, partnership, association, or corporation) has branches or factories in one or more cities or municipalities other than the city or municipality where the principal office of his business is located, he should file his return with, and pay the tax due from him to the collection agent of the latter. However, he may apportion the second installment among the cities and/or municipalities where he has branches or factories. In the latter case, the tax should be paid in the Central Office of the Bureau of Internal Revenue in Manila with one check for every city or municipality they chose to credit with their payment pursuant to Department Order No. 29-72. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue