BIR Ruling

March 28, 1967 The Municipal Mayor Noveleta, Cavite M a d a m : This refers to your letter dated March 9, 1967 requesting a ruling of this Office on whether or not the taxes withheld on the income of non-resident alien individuals can be paid to the Collection Agent of any city or municipality. In reply thereto, I have the honor to inform you that the tax due on withholding income tax returns are payable at the same time and in the same manner as taxes due on individual returns. (Sec. 203 Income Tax Regulations). Accordingly, the withholding income tax return of non-resident alien individuals who do not have any office or place of business within the Philippines should be filed and the taxes due thereon should be paid to the Commissioner of Internal Revenue in Manila pursuant to Section 45(b) of the Tax Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue