BIR Ruling

July 15, 1969 Mr. V. E. Lednicky Lepanto Consolidated Mining Co. Manila S i r : In reply to your letter dated July 7, 1969 requesting that you be allowed to pay in Manila the second installment of your 1968 income tax, the same to be allocated to the credit of Baguio City and municipality of Batan, Aklan, I have the honor to inform you as follows: LibLex Pursuant to Section 45 and 51 of the Tax Code, as implemented by Revenue Memorandum Circular No. 19-66 dated April 11, 1966, an individual should file his return with, and pay the income tax due from him to, the collection agent of the city or municipality where he legally resides, or if engaged in business, the collection agent of the city or municipality where the principal office of his business is located and where his books of accounts are kept. If the tax is payable in installments, i.e., the tax due is in excess of P500.00, the first installment as well as the second installment should be paid to the collection agent of the city or municipality where the return is filed. Where the individual taxpayer's business has branches 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 and pay to each of them the portion allocated to them. Accordingly, if you are engaged in business with branches in the City of Baguio and municipality of Batan, Aklan, you may apportion the second installment of your 1968 Philippine income tax by paying to the collection agent of the city of Baguio the amount of P300,000.00 and to the collection agent of the municipality of Batan, Aklan the amount of P2,959,140.00. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue