Where to File Income Tax Return and Pay the Income Tax

November 21, 1966 BIR RULING NO. 061-66 The Provincial Board Puerto Princesa, Palawan Gentlemen : This refers to Resolution No. 75 of the Provincial Board of Palawan requesting that all industrial, mining, fishing, and logging concerns doing business operations in the province of Palawan be required to file their income tax returns in the city or municipality where the principal offices of their businesses are located but that the share due the provincial and municipal government be paid to the province and municipality where they operate. The question of where to file the income tax return and to pay the income tax already been finally resolved by Revenue Memorandum Circular No. 19-66 dated April 11, 1966. In accordance with this circular, corporations, partnerships or associations should now file their income tax returns with, and pay the income tax due to the collection agent of the city or municipality where the principal offices of their businesses are located and their books of accounts are kept. If the tax is payable in installment, i.e., the tax due is in excess of five hundred pesos, the first installment as well as the second installment should be paid to the collection agent of the city or municipality where the return is filed. Where the corporation, partnership or association has branches or factories in one or more cities or municipalities other than the city or municipality where the principal office of its business is located, the return should be filed with, and the tax paid to the collection agent of the latter. However, the corporation, partnership or association may apportion the second installment among the cities and/or municipalities where it has branches or factories and pay to each of them the portion allocated to them. LLphil Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue