Renewing the Travel Tax Exemption Policy to Travellers Departing from All International Airports and Seaports in Mindanao and Palawan to Any Destination in BIMP-EAGA

April 13, 1966 BIR RULING NO. 014-66 The Honorable Congressman, E. B. Castillejos Congress of the Philippines M a n i l a S i r : In reply to your letter dated March 25, 1966, I have the honor to inform you that the income tax return should be filed in the place where the taxpayer has his legal residence or principal place of business. Such being the case, the Philex Mining Corporation must file its income tax return at Manila, Baguio or any place where it has its legal residence or principal place of business and pay the full amount of the first installment in the same place in accordance with the pay-as-you-file system. It may, however, at its discretion, apportion the tax due as second installment and effect payment thereof to any or all of the places where it has its mining and haulage operations. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue