BIR Ruling

February 9, 1977 Sargent's (Phil.) Manila 1733 Dominga Street Pasay City Attention: Mr . Narciso J . Alegre Manager Gentlemen : This refers to your letter dated October 18, 1976 written for and in behalf of license pest control operators. It is represented that this kind of professionals are dedicated to exterminate insects responsible for so many sickness. As hospitals which cure the sick are now exempted from the 3% contractor's tax prescribed by Section 191 of the Tax Code, then by parity of reasoning according to you, these license pest control operators must likewise be exempted from said tax. In reply, please be informed that exemption from taxation must be justified by the clearest grant of organic or statute law. As this Office knows no law granting tax exemption to license pest control operators, then your request for exemption from the payment of the 3% tax imposed by Section 191 of the Tax Code has to be, as it is hereby denied. cdta Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3