Place of Filing Income Tax Returns and Place of Payment of Income Tax

April 11, 1966 REVENUE MEMORANDUM CIRCULAR NO. 19-66 SUBJECT : Place of Filing Income Tax Returns and Place of Payment of Income Tax TO : All Internal Revenue Officers and Others Concerned In accordance with the provisions of Sections 45, 46 and 51 of the National Internal Revenue Code, income tax returns shall be filed, and income taxes shall be paid, as follows: 1. An individual should file his return with, and pay the income tax due from him to, the collection agent of the city or municipality where he legally resides, or, if, engaged in business, the collection agent of the city or municipality where the principal office of his business is located and where his books of accounts are kept; 2. A corporation, partnership or association should file its return with, and pay the income tax due therefrom, to the collection agent of the city or municipality where the principal office of its business is located and its books of accounts are kept; 3. If the tax is payable in installments, the first installment as well as the second installment necessarily should be paid to the collection agent of the city or municipality where the return is filed except in the cases mentioned in Item 4; 4. Where the taxpayer (whether an individual, partnership, association, or corporation) has branches or factories in one or more cities or municipalities other than the city or municipality where the principal office of his business is located, he should file his return with, and pay the tax due from him to the collection agent of the latter. However, he may apportion the second installment among the cities and/or municipalities where he has branches or factories and pay to each of them the portion allocated to them. All revenue employees and officials are enjoined to enforce the provisions of this revenue memorandum circular and give it as wide a publicity as possible. LLpr (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance