Amending Certain Sections of the National… Section 86

Place of filing declaration and paying estimated income tax.

Section 86

SEC. 86. Place of filing declaration and paying estimated income tax.—The declaration shall be filed with, and the tax thereon paid to, the Commissioner of Internal Revenue, Revenue Regional Director, Revenue District Officer, or the Collection Agent of the City or municipality where the individual is residing or in case of a corporation, in which is, located its principal office and where its books of accounts and other data from which the return is prepared and kept; in case of an individual who has no legal residence in the .Philippines, or a corporation that has no office of any kind or agency in the Philippines, then the returns shall be filed and the tax thereon paid, with the Commissioner of Internal Revenue in Manila.

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Other provisions in CHAPTER X - Quarterly Corporate Income Tax

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationAmending Certain Sections of the National… Section 86 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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