January 6, 1958
BIR RULING NO. 010-58
Baguio Gold Mining Company
300 Cortes-Ochoa Bldg.
Dasmariñas, Manila
Attention : I . O. Elegado, Treasurer
Gentlemen :
This is in reply to your letter dated September 6, 1957, requesting opinion on whether or not the Mines Products Tax and/or Income Tax should be paid to the Municipal Treasurer of Itogon, Mountain Province. LexLib
Internal revenue taxes, being national in character may, as a general rule, be paid direct to the Collector of Internal Revenue or to any of his deputies (deputy provincial and city treasurers). While, therefor, there is no prohibition against your paying your income and/or mines products tax to the Collector of Internal Revenue in Manila, nevertheless, payment should appropriately be made to the deputy provincial treasurer of the municipality where your business is located. Since your business is located in the municipality of Itogon, Mountain Province, this Office desires that payment be made to the deputy provincial treasurer thereat.
It will, therefore, be appreciated if you make payment of your income and/or mines products tax accordingly. cdrep
Very truly yours,
(SGD.) JOSE ARAÑAS
Collector of Internal...
