BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 14, 1966
Full text
July 14, 1966 Mr. Alberto Uriarte Manjuyod, Negros Oriental S i r : In reply to your letter dated May 31, 1966, I have the honor to inform you that for purposes of computing the annual additional residence tax to be paid by a registered partnership, gross receipts derived by the same from farming shall not be included. (BIR Ruling No. 125.02, January 30, 1940). Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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