BIR Ruling [UN-164-94]

May 30, 1994 BIR RULING [UN-164-94] Lt. Col. Meliton C. Geronimo (Ret.) Municipal Mayor Baras, Rizal S i r : This refers to your letter dated July 28, 1993 which was transmitted to this Office by the Revenue District Officer of Revenue District Office No. 35-A, Marikina, bearing on your request to compel PHILCOMSAT to pay all its internal revenue taxes, i.e.,VAT, Excise Tax, Corporate Income Tax and Withholding Tax, in any accredited banks in Marikina or through the Collection Agent of Baras, Rizal. In reply, I regret to inform you that your request cannot be granted for lack of legal basis. Under the Tax Code, all returns must be filed with and the taxes paid at the place where the taxpayer has his/its principal office or where his/its books of accounts and other records are kept. Since PHILCOMSAT has its principal office in Makati, it is required to file all its returns and pay the corresponding taxes in said municipality even if its place of operation is in Baras, Rizal. At any rate, even if PHILCOMSAT should pay its taxes in your municipality, your share in the total annual Internal Revenue Allotment (IRA) shall be allocated and determined in accordance with Article 382 of the Local Government Code of 1991. cdtech Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue