BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 7, 1972
Full text
December 7, 1972 Mr. Dominador L. Tacandong Accountant, Victory Coliseum Gusa, Cagayan de Oro City S i r : In reply to your letter dated November 28, 1972, I have the honor to inform you that the proprietor, lessee, or operator of cockpits are subject to the amusement tax of 10% of their gross receipts pursuant to Section 260 of the Tax Code, as amended by R. A. No. 6110. Returned herewith is the amount of Two (P2.00) Pesos which you sent for purposes of providing stamp for the envelop containing our reply. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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