"Pay-as-you-file" System
BIR Ruling No. 073-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 1, 1960
Full text
March 1, 1960 BIR RULING NO. 073-60 San Miguel Brewery, Inc. M a n i l a Gentlemen : In answer to your letter of February 27, 1960, wherein you requested permission to pay the second installment of your income tax at the various municipalities or cities wherein you do business to the extent of profits derived therein, please be informed that under the "pay-as-you-file" system, payment of the income tax must be made at the place where the return is filed. Since you file your return in Manila, and also have your main business here, payment of your income tax must be made in this city also. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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