BIR Ruling No. 148-61

May 2, 1961 BIR RULING NO. 148-61 Conrad & Co., Inc. P. O. Box 3178 Manila Gentlemen : Reference is made to your letter of the 6th ultimo, requesting information whether or not it is permissible for you to pay the second installment of your income tax for the year 1960 at Cebu City. You stated that "The main office of this corporation is located at the 5th floor of Shurdut Building, Intramuros, Manila. We have branches at Davao and Cebu. "Since our main office is located in Manila, we file our income tax returns in Manila and heretofore, we have been paying our income tax in Manila as well. In this connection, we have been requested by the City Council of Cebu to pay a portion of our income tax at Cebu. . . .". In answer thereto, I have the honor to inform you as follows: When the tax due is P500.00 or less, the same shall be paid in full at the place where the income tax return is filed. On the other hand, when the tax due is in excess of P500.00 and the taxpayer does not elect to pay the same in installments, it shall also be paid in full at the place where the return is filed. However, if the taxpayer elects to pay in installments, the first installment shall be paid at the place where the return is filed, while the second installment may be paid at any place. Accordingly, and on the assumption that the income tax due from you for the year 1960 exceeds the amount of P500.00, your query is answered in the affirmative. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue