Request for the Intervention of the Commissioner for a Possible Transfer of Venue for the Filing of Tax Returns and Payment of Taxes by Rizal Cement Company, Inc. and Its Marketing Arm, INTECON, from their Present Situs to Binangonan, Rizal

August 28, 1995 BIR RULING NO. 129-95 Sec. 4 000-00 129-95 Engr. Isidro B. Pacis Municipal Mayor Municipality of Binangonan Rizal S i r : This refers to your letter dated July 10, 1995 asking the intervention of this Office for a possible transfer of venue for the filing of tax returns and payment of taxes by Rizal Cement Company, Inc. and its marketing arm, INTECON, from their present situs to Binangonan, Rizal. LibLex In support of your request, you stated that it is your municipality which is suffering from pollution, destruction of roads and depletion of natural resources since the manufacturing and quarrying operations of the taxpayer are being done thereat while another municipality is reaping the benefits generated by the taxes paid by it; and that the taxpayer and its marketing arm have signified their conformity to the proposed transfer of venue for purposes of filing its returns and payment of taxes to your municipality. In reply please be informed that pursuant to Section 3 of Revenue Regulations No. 12-93 implementing R.A,. No. 7646, the filing and/or payment of taxes by Large Taxpayers shall be made only at a bank's head office or designated branch chosen by the taxpayer within the jurisdiction of the revenue district office where the taxpayer has its principal place of business . However, payment at a bank head office or designated branch located outside said revenue district office may be allowed by the Commissioner of Internal Revenue if the taxpayer so requested in writing. Such being the case, Rizal Cement Company, Inc. and its marketing arm INTECON must file a written request with the Large Taxpayers Division, this Bureau, for permission to file their tax returns and pay their taxes in Binangonan, Rizal. Without their written request, this Office cannot allow them to file their returns and/or pay their taxes in your municipality even if they have manifested their conformity to your suggestion regarding the proposed transfer of venue. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue