Enforcement of the Collection of Unpaid Second Installment of Income Tax

March 10, 1988 BIR RULING NO. 091-88 49 (a) (2) 000-00 091-88 S i r : This refers to your letter dated March 4, 1988 requesting a ruling whether in enforcing collection of unpaid second installment of income tax, it is necessary to issue an assessment notice. In reply, please be informed that the issuance of an assessment notice to enforce the collection of second installment of the individual taxpayer's income tax liability is not required because the same is already self-assessed in the taxpayer's income tax return pursuant to Section 49 of the Tax Code, as renumbered by Executive Order No. 273, pertinent portion thereof states: xxx xxx xxx "(2) Installment Payments . When the tax due is in excess of P2,000.00 the taxpayer other than a corporation may elect to pay the tax in equal installments in which case, the first installment shall be paid at the time of return is filed and the second installment, on or before July 15, following the close of the calendar year. If any installment is not paid on or before the date for its payment, the whole amount of the tax unpaid becomes due and payable, together with the delinquency penalties." Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner