Income and Business Tax Returns Should be Filed in the Principal Place of Business Where the Main Books of Accounts are Kept

June 30, 1987 BIR RULING NO. 183-87 80 (a) 162 (a) (b) 000-00 183-87 Gentlemen : This refers to your letter dated May 29, 1987 requesting, in effect, a ruling as to where you should file your income and business tax returns and pay the taxes declared therein. It appears that you are a corporation engaged in the production of non-food agricultural products; that your farm, equipment as well as the mill where your products are processed are located in the towns of Tacurong and Isulan, Cotabato; that your administrative and marketing operations are in Pasig, Metro Manila, where 100% of your clientele is based; and that you have expressed willingness to file and pay your income and business taxes in Pasig, Metro Manila which, as orally admitted by you, is the principal place of your business operation and where your books of accounts and records are kept. In reply, please be informed that on the basis of the foregoing facts and pursuant to Sections 80(a) and 162 (a)(1) and (b) of the Tax Code, as amended, reading as follows: "SEC. 80. (a) Place of filing . The quarterly income tax declaration required in Section 78 and the final adjustment return required in Section 79 shall be filed with the Revenue District Officer, or the Collection Agent or duly authorized treasurer of the city or municipality having jurisdiction over the location of the principal office of the corporation filing the return or place where its main books of accounts and other data from which the return is prepared are kept". "SEC. 162. Returns and Payment of Sales and other Taxes . (a) Return of gross sales, receipts, etc. and payment of tax. (1) Persons liable to pay miller's sales tax on original sales and other percentage taxes. Every person liable to pay any percentage tax imposed under this Title, other than the sales tax on subsequent sale, shall file a quarterly return of the amount of his gross sales, receipts or earnings or gross value of output actually removed from the factory or mill warehouse and pay the tax due thereon within twenty days after the end of each taxable quarter. xxx xxx xxx "b) Where to file . (1) Persons subject to miller's or sales tax on original sale. Every miller, manufacturer, producer or importer shall file the required return with the Revenue District Officer, Collection Agent or duly authorized Treasurer of the city or municipality where such taxpayer has his principal place of business". your quarterly and final income tax returns as well as the business tax returns should be filed with the Revenue District Officer of Pasig, Metro Manila which is the location of your principal place of business and where your main books of accounts are kept. The corresponding income and business taxes shall be paid at the time of the filing of the declaration or return with the internal revenue officer concerned. In this connection, your attention is invited to the provision of Section 282 (a)(2) of the Tax Code which imposes a civil penalty of 25% of the tax due if the return is filed with an internal revenue officer other than the one with whom the return is required to be filed. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner