BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 15, 1976
Full text
March 15, 1976 Mr. Wilfredo A. Castro 86 Malakas Street Civic Center, Quezon City S i r : In reply to your letter dated February 16, 1976, I have the honor to inform you that the quarterly period for the payment of percentage taxes as provided for under Section 183(a) of the Tax Code refers to the calendar quarter period, that is: January to March; April to June; July to September; and October to December. It does not refer to the fiscal quarter period which a business entity may be using. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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