BIR Ruling No. 461-61

1961 BIR RULING NO. 461-61 This refers to your letter . . . , requesting the following: 1. That the payment of the withholding tax on wages pursuant to Section 22 of Revenue Regulations No. V-8 as amended by Revenue Regulations No. V-33 be extended from the 10th to the 20th day of the following month to give you sufficient time to remit same to the respective addresses where your employees subject to the withholding tax on wages legally reside, and to confirm that checks drawn against your bank accounts in Cebu, Iloilo and Davao would be acceptable to our collection agents in all cities and municipalities within those areas; 2. That you be allowed to continue with the old procedure of remitting the taxes withheld on wages in the City of Manila for the period up to and including September, 1961, and application or implementation of the new procedure provided in Section 9 of Revenue Regulations No. V-74 be commenced with the tax to be withheld for the month of October; and 3. That you be furnished with a list of cities and municipalities where collection agents are stationed. In reply, I have the honor to inform you that notwithstanding the provisions contained in Sections 8 and 9 of Revenue Regulations No. V-74, the taxes deducted and withheld by you on the wages of your employees may legally be remitted or paid in the City of Manila. The payment, however, should be made to our collection agents in Manila in accordance with Section 5 of Republic Act No. 2655, which provides: "SEC. 5. Any and all references in the additional Internal Revenue Code to the provincial and city treasurers and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue." Sections 8 and 9 of Revenue Regulations No. V-74 do not affect the place of payment of the taxes deducted and withheld on wages of employees. Quoted hereinbelow is the pertinent provision of Article 4 of "Supplement A Withholding on Wages": "ART. 4. Return and payment to the Government of taxes withheld . Taxes deducted and withheld hereunder by the employer on wages of employees shall be covered by a return and paid to the treasurer of the province, city or municipality in which the employer has his legal residence or principal place of business, or, in case the employer is a corporation, in which the principal office is located . . . ." (Emphasis supplied). In view of the foregoing, this Office finds it unnecessary to consider or give due course to the several requests contained in your letter . . . aisadc