Place of Payment of Corporate Income Tax When the Head Office and the Place of Business are Situated in Different Places

January 31, 1973 BIR RULING NO. 002-73 Place of payment of corporate income tax when the head office and the place of business are situated in different places . Article 3 of Supplement "B", Title II of the Tax Code which was made 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. The examination and inspection of the corporation's books of accounts and records shall be done only in its office or place of business or in the office of the Bureau of Internal Revenue. (Sec. 337, Tax Code) As regards a municipal ordinance or resolution which requires a corporation to pay its corporate income tax in its place of business which is not the place where its principal office is located, said ordinance or resolution is void for being contrary to the aforecited provisions of Presidential Decree No. 30 and its implementing regulations.