FILING OF TAX RETURNS AND PAYMENT OF INTERNAL REVENUE TAXES.
reasons, some revenue personnel have willfully refused to accept
taxpayer’s tax returns, or payment of taxes. Such acts, not only wrecks
the tax collection effort of the Government, it also creates resentment
on the part of the taxpayers. Thus, for the guidance of all concerned,
pertinent provisions of the Tax Code are quoted hereunder.
A.
Income Tax
“Sec. 49. Payment and assessment of income tax for individuals and corporations.
“( a) Payment of tax. – (1) In general – The
total amount of tax imposed by this Title shall be paid by the person
subject thereto at the time the return is filed. In the case of tramp
vessels, the shipping agents or the husbanding agents, and in their
absence, the captains thereof are required to file the return herein
provided and pay the tax due thereon before their departure. Upon
failure of the said agents or captains to file the return and pay the
tax, the Bureau of Customs is hereby authorized to hold the vessel and
prevent its departure until proof of payment of the tax is presented or a
sufficient bond is filed to answer for the tax due.“(2) Installment payment: – When the tax due is in
excess of P2 ,000, the taxpayer other than a corporation may elect to
pay the tax in two (2) equal installments in which case, the first
installment shall be paid at the time the return is filed and the second
installment, on or before July 15 following the close of the calendar
year. If any installment is not paid on or before the date fixed for its
payment, the whole amount of the tax unpaid becomes due and payable,
together with the delinquency penalties.”
B.
Estate Tax
“Sec. 84. Payment of tax. – (a) Time of payment. – The
estate tax imposed by Section 77 shall be paid at the time the return is
filed by the executor, administrator or the heirs.
C.
Donor’s Tax
“Sec. 97. Payment of tax. – (a) Time and place of payment of tax.
– The donor’s tax imposed by Section 92, shall be paid at the time the
return is filed. The tax shall be paid by the donor to the Revenue
District Officer, Collection Agent or duly authorized treasurer of the
city or municipality in which the donor was domiciled at the time of the
transfer or if there is no legal residence in the Philippines, with the
Office of the Commissioner of Internal Revenue.
D.
Value-Added Tax
“Sec. 110. Return and payment of value-added tax. –
“(a) x x x x x x x x x
“(b) Time for filing of return and payment of tax. –
The return shall be filed and the tax paid within 20 days following the
end of each quarter specifically prescribed for a VAT-registered person
under regulations to be promulgated by the Secretary of Finance:
Provided, however, That any person whose registration is cancelled in
accordance with paragraph (e) of Section 107 shall file a return within
twenty (20) days from the cancellation of such registration.
E.
Other Percentage Tax
“Sec. 125. Returns and payment of percentage taxes. – (a) Return of gross sales, receipts or earnings and payment of tax.
“(1) Persons liable to pay percentage taxes. – Every
person subject to the percentage taxes imposed under this Title shall
file a quarterly return of the amount of his gross sales, receipts or
earnings and pay the tax due thereon within twenty (20) days after the
end of each taxable quarter; Provided, That in the case of a person
whose VAT registration is cancelled and who becomes liable to the tax
imposed in Section 112 of this Code, the tax shall accrue from the date
of cancellation and shall be paid in accordance with the provisions of
this Section.
F.
Excise Tax
“Sec. 127. Payment of excise taxes on domestic products. – (a) Persons liable; time for payment.
– Unless otherwise especially allowed, excise taxes on domestic
products shall be paid by the manufacturer or producer before removal
from the place of production: Provided, That the excise tax on locally
manufactured petroleum products and indigenous petroleum levied under
Sections 145 and 151(a) (4), respectively, of this Title shall be paid
within 15 days from the date of removal thereof from the place of
production. Should domestic products be removed from the place of
production without the payment of the tax, the owner or person having
possession thereof shall be liable for the tax due thereon.
“Sec. 128. Payment of excise tax on imported articles. – (a) Persons liable.
– Excise taxes on imported articles shall be paid by the owner or
importer to the customs officers, conformably with the regulations of
the Department of Finance and before the release of such articles from
the customhouse, or by the person who is found in possession of articles
which are exempt from excise taxes other than those legally entitled to
exemption.
“In the case of tax-free articles brought or imported into the
Philippines by persons, entities, or agencies exempted from tax which
are subsequently sold, transferred or exchanged in the Philippines to
non-exempt persons or entities, the purchasers or recipients shall be
considered the importers thereof, and shall be liable for the duty and
internal revenue tax due on such importation. The tax due on such
article shall constitute a lien on the article itself, superior to all
other charges or liens, irrespective of the possessor thereof.”
Subject to the constraints indicated in the aforesaid provisions, all
internal revenue officers are enjoined to accept the taxpayer’s return
and payment of taxes. Refusal to accept any return or payment of taxes
by any internal revenue officers shall be a ground for disciplinary
action.
Adopted: 14 May 1990
(Sgd.) JOSE U. ONG
Commissioner of Internal Revenue