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Advance Payment of Percentage Taxes for Any Calendar Quarter

BIR Ruling No. 009-73 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 26, 1973

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March 26, 1973 BIR RULING NO. 009-73 Advance payment of percentage taxes for any calendar quarter . Taxpayers may pay in advance the percentage tax for any calendar quarter. Such payment should, however, be receipted for as follows: Advance payment of ________________________ (description of tax) for the quarter ending ________________________________. And the receipt for the quarterly tax should be accomplished, thus, Tax for the quarter ending P____________ Less: advance payment under O.R. Nos. P_____________ Balance P_____________

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