BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 19, 1970
Full text
August 19, 1970 Mr. Isidro R. Garcia, Jr. 2284 Rizal Avenue East Bajac-Bajac Olongapo City S i r : This refers to your letter dated July 6, 1970, requesting information concerning your tax liability as a prospective operator of a billiard hall. In reply, I have the honor to inform you that billiard halls are considered places of amusement. Consequently, an operator thereof is subject to the annual fixed tax of P100.00 pursuant to Section 182(A)(3)(ii) of the Tax Code, as amended by Republic Act No. 6110. Furthermore, admission fees, if any, collected by an operator of said amusement place from the general public for the privilege of witnessing billiard games, is subject to the amusement tax prescribed by Section 260 of the Tax Code, as amended. (BIR Ruling No. 70-010, March 23, 1970) Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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