BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 4, 1973
Full text
May 4, 1973 Mr. Roman G. Gargantiel Secretary to the Mayor City Hall, Manila S i r : With reference to your 1st Indorsement dated March 23, 1973 forwarding to this Office the letter dated March 21, 1973, of Mrs. Josefina R. Navarro, Superintendent of City Schools requesting opinion as to the liability of Parent-Teacher's Associations to the 3% contractor's tax in undertaking self-help projects in schools financed by the City School Board, I have the honor to enclose herewith a copy of our letter of even date to Mrs. Josefina Navarro, which is self-explanatory. cdtech Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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