BIR Ruling No. 113-65

September 29, 1965 BIR RULING NO. 113-65 Messrs. Sycip, Gorres, Velayo & Co. Certified Public Accountants 490 San Luis, Manila Attention : Mr . M . Gutierrez Tax Department Gentlemen : This has reference to your letter dated January 30, 1965 requesting opinion on the legality of the following manner of payment of income tax: aisadc "The first installment shall be paid as follows: "1) A portion, in an amount to be determined by your client, in the municipality where the return is filed. "2) a second portion, also in an amount to be determined by your client, in the second municipality, and "3) the balance in the third municipality. "The second installment also in the three municipalities in such amounts to be determined by our client." In reply thereto, I have the honor to inform you that although the taxpayer may file his return anywhere, under the pay-as-you-file system, the taxpayer has no alternative but to pay the full amount of the first installment in the place where he chose to file his return. He may, however, pay the second installment in any other municipality or city, also of his choice. The splitting of the second installment and payment thereof to two or more municipalities is not allowed. Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue