BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 17, 1974
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January 17, 1974 Mr. Ulpiano C. Sazon Certified Public Accountant Rm. 203 Alberto Building Rizal Ave., Manila S i r : In reply to your letter dated January 4, 1974, I have the honor to inform you that a management company subject to the annual fixed tax of P50.00 imposed in Section 182(A)(1) of the Tax Code and its fees derived from management services is subject to the 3% contractor's tax imposed in Section 191 of the same Code. Moreover, it is subject to the corporate income and residence taxes. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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