BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 4, 1977
Full text
February 4, 1977 Mme. Kerima P. Tuvera FOCUS Philippines P.O. Box 478 Manila M a d a m : This refers to your letter dated July 16, 1976 requesting that your sale of your publications to government offices be exempted from the 3% tax. In reply, I have the honor to inform you that a perusal of your following publications, viz: 1. FOCUS Philippines 2. The Evening Post 3. The Orient News show that they appear at regular intervals with fixed prices for subscription and sale; that they contain editorials, news and other featured articles; and that they are not devoted principally to the publication of advertisements. Consequently, the foregoing publications are exempt from the 3% tax pursuant to Section 191(15) of the Tax Code. Government offices need not deduct the 3% tax on their payments of the aforesaid publications. 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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