Returns for the Withholding Tax

January 19, 1960 BIR RULING NO. 025-60 Messrs. Meer, Meer & Meer Attorney-at-Law Suite 302-306 Singson Bldg. Plaza Moraga, Manila Gentlemen : With reference to your letter dated January 14, 1960, I have the honor to inform you that returns for the withholding tax under the provisions of sections 53 and 54 of the Tax Code cover the calendar year period. Accordingly, the return for the withholding tax effected by your client, The Philippine Packing Corporation, on dividends or other fixed and determinable income paid by it to the California Packing Corporation, a non-resident corporation, during the calendar year period from January 1 to December 31, 1959 must be filed on or before April 15, 1960, pursuant to section 54, in relation to section 53(c) of the aforesaid Code. It may be stated in this connection that, under Republic Act No. 2343, the tax must be paid at the same time as the filing of the return. aisadc Your second query is accordingly answered. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue