Option on Where to File Return and Pay Taxes
BIR Ruling No. 487-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 21, 1960
Full text
November 21, 1960 BIR RULING NO. 487-60 Messrs. Arturo A. Alafriz & Associates Attorneys-at-Law Suites 406-408 Regina Building Escolta, Manila Gentlemen : In reply to your query dated November 17, 1960, I have the honor to inform you that your client, the Philippine Iron Mines, Inc. which has its principal office at Manila but its mining operations are carried on at its mine site located at Larap, Jose Panganiban, where it maintains also an office, has the option to file his return and pay his taxes either at Manila or at Larap, Jose Panganiban, Camarines Norte. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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