Individual Who Paid His Basic Residence Tax and Accured Other Basic Residence Certificates for the Same Year

May 9, 1960 BIR RULING NO. 198-60 Mr. Jorge P. Carbon Murillo Street Quiapo, Manila S i r : Reference is made to your letter dated April 8, 1960 inquiring whether an individual who paid his basic residence tax on December 28, 1959, and who previous to that had accured three (3) other basic residence certificates for the same year each time he moved to a different town, is still required to provide himself with the 1960 basic residence certificate. In reply, I have the honor to inform that the Commonwealth Act No. 465, otherwise known as the Residence Tax Law, requires an individual to pay the residence tax annually or after the lapse of every calendar year, the same to accrue on the 1st day of January of each year and may be paid before the last day of April without penalty. A residence certificate is, for all legal purposes, valid anywhere in the Philippines for the year in which it was paid. The fact, therefore, that you obtained four (4) residence certificates in 1959 is immaterial in so far as your liability to the residence tax for 1960 is concerned. Accordingly, you are still liable to the payment of the basic residence certificate for the year 1960. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue