BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 23, 1975
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October 23, 1975 Mr. Ignacio Alipar Fatima Hills, Guadalupe Cebu City S i r : This refers to your letter dated May 3, 1975 requesting exemption from the payment of fixed and percentage taxes under the provisions of the NACIDA law. aisa dc Investigation disclosed that you are engaged in the manufacture of shoes and slippers (other industries); that you started operation on August 27, 1975; that you have a capital investment of P1,000.00; that you are registered with the NACIDA under Certificate of Registration No. 29072 dated May 5, 1975; that you have in your employ three (3) sons; and that your business facility consist only of one (1) sewing machine. In reply thereto, I have the honor to inform you that under the foregoing circumstances, you are exempt from the payment of fixed and percentage taxes pursuant to the provisions of Republic Act. No. 3470, as amended by Republic Act No. 5326. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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