Resolution Concurring in the Ratification of the Convention between the Philippines and Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Senate Resolution No. 090 • Other Rules and Procedures • Senate • Feb 19, 2018
Full text
December 26, 1961 BIR RULING NO. 451-61 Mr. Elpidio P. Rivera Revenue Examiner Office of the Provincial Revenue Officer Cabanatuan City S i r : In answer to your verbal inquiry, you are informed that, under Section 259 of the Tax Code, the franchise tax may be paid without surcharge within fifteen (15) days after the time specified for its payment in the particular franchise or, in case no time limit is specified therein, within fifteen (15) days after the date prescribed in Section 183(a) of the same Code. Be guided accordingly. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue The above ruling was duly signed by the Commissioner of Internal Revenue on December 26, 1961. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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