Registration of Business Name or Style Identical With That of Its Principal Office

May 16, 1960 BIR RULING NO. 260-60 Messrs. Ross, Selph & Carrascoso Attorney-at-Law P.O. Box 781, Manila Gentlemen : Reference is made to your letter dated April 7, 1960, stating that your client, the Standard-Vacuum Oil Co., has a branch office in San Fernando, La Union, the business name of which is the same as that of the principal office in Manila, that is, Standard-Vacuum Oil Co. Not having registered in accordance with section 203 of the Tax Code with our Regional District is Baguio City, said branch office is now being required to pay the amount of P300.00 as compromise penalty. You maintain, however, that a branch establishment with the same business name or style as that of its principal office should not be required to register as the registration will involve a lot of inconvenience and duplication of work. In reply thereto, I have the honor to inform you that under said section 203, a branch office or place of business subject to a privilege tax is duty bound to register in accordance with said law notwithstanding the fact that its business name or style is identical with that of its principal office. That the registration will entail some inconvenience on the part of a taxpayer cannot be denied, but certainly it is not a duplication of work. For there are, in such a case, more than one place of business and, therefore, compliance with the law by one is not compliance by the other or others. Moreover, the reason for the requirement is to apprise this office of the different business establishments of a taxpayer for the proper enforcement and execution of the internal revenue laws and regulations. LLphil Accordingly, it is regretted that we cannot share the view taken by you. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue