BIR Ruling

March 25, 1968 His Honor The Mayor Aparri, Cagayan S i r : With reference to your letter dated February 29, 1968, I have the honor to inform you as follows: Pursuant to Revenue Memorandum Circular No. 19-66, dated April 11, 1966, income tax returns are to be filed with and the tax paid to the collection agent of the city or municipality where the principal office of the business of the taxpayer is located and his book of accounts are kept. Where the tax is payable in installments and the taxpayer has no branches or factories in other municipalities, the first and the second installments should necessarily be paid to the collection agent of the city or municipality where the return is filed. But where the taxpayer has branch establishments in other cities or municipalities and the tax is payable in installment, the taxpayer should file his return with and pay the tax due from him to the collection agent of the city or municipality where the principal office of his business is located. However, at his option, he may apportion the second installment among the cities and/or municipalities where he has branch establishments. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue