BIR Ruling No. 379-61
BIR Ruling No. 379-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
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No date supplied BIR RULING NO. 379-61 In reply to your letter . . . , I have the honor to inform you that, the provisions of Section 7 of Revenue Regulations No. V-74 of the Department of Finance to the effect that collection officers should not accept a return or payment of income tax from a taxpayer whose legal residence or principal office of business is located in another city or municipality being applicable to withholding taxes, the taxes withheld by you from the employees of your branch offices in Davao and Cebu should therefore be paid in Manila where you have your principal office of business. cdtech
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