Period for the Payment of the Franchise Tax
BIR Ruling No. 594-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1958
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October 15, 1958 BIR RULING NO. 594-58 3rd Indorsement Respectfully transmitted to the Provincial Auditor, Cotabato, Cotabato, the herein papers pertaining to the case of the Kiamba Light and Power Company. The observations contained in the next preceding indorsement are correct. Where a particular franchise prescribes the period for the payment of the franchise tax, the period prescribed by Section 183 of the Tax Code cannot apply. prcd (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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