Payment of Income and Percentage Tax Returns Shall be Made in the Principal Office While Privilege Taxes are Paid in the Place Where Business is Conducted

September 1, 1987 BIR RULING NO. 256-87 80 (a), 162 (b), 158 000-00 256-87 Gentlemen : This refers to your letter dated July 30, 1986 requesting in behalf of your client, Commodities Storage and Ice Plant, information as to the place where it should pay its internal revenue tax liabilities. It is represented that your client has its principal Office at 713 Rizal Avenue Extension, Caloocan City; that it operates two (2) ice plants one in Malolos, Bulacan and the other in Guagua, Pampanga; and that your client's books of accounts were registered in the Office of the Revenue District Officer of Caloocan City where it also paid its privilege taxes for both its provincial ice plant operations. In reply, please be informed that the filing of the income and percentage tax returns of a taxpayer should be done at the place where the taxpayer has his/its principal office or place of business and where its books of accounts and other records are kept. (Sections 80(a) and 162(b), Tax Code). Accordingly, since your client has its principal Office in Caloocan City the filing of its income and percentage tax returns and the payment of the corresponding taxes should be made thereat. As regards the payment of the privilege taxes, said tax on business is payable for every separate or distinct establishment or place where business subject to the tax is conducted. (Sec. 158, Tax Code). Hence your client should pay the same separately in Malolos, Bulacan and in Guagua, Pampanga where the ice plants are located. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner