BIR Ruling

April 2, 1973 Theo H. Davies & Co., Far East, Ltd. 222 Buendia Avenue Makati, Rizal Attention: Atty . Jesus P . Lukban Manager Tax Department Gentlemen : In reply to your letter dated February 23, 1973, I have the honor to inform you that the previous practice of allowing corporate taxpayers to pay the second installment of their income tax in cities or municipalities where they have branches or factories is no longer allowed. Be that as it may, taxpayers desirous of benefiting a particular municipality or municipalities which are the situs of their business operations with their income tax payments need not concern themselves with the place of such payments because under Presidential Decree No. 144 dated March 3, 1973 which provides for a more equitable distribution of national internal revenue allotments to local governments, the place of payment is immaterial. In this connection, please be informed that Article 3 of Supplement "B", Title II of the Tax Code which was made a part of the law of the land by Presidential Decree No. 30 dated October 27, 1972, and Section 5 of Revenue Regulations No. 12-72 dated December 1, 1972 implementing said Decree, provides that the quarterly returns shall be filed with, and the tax due thereon paid, to the Commissioner of Internal Revenue, Regional Director, Revenue District Officer, or the Collection Agent of the city or municipality where the corporation's principal office is located and where its books of accounts and other data from which the return is prepared are kept; in case of a corporation that has no office of any kind or agency in the Philippines, then the return shall be filed and the tax thereon paid with the Commissioner of Internal Revenue. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue