BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 10, 1976
Full text
February 10, 1976 Mrs. Rosita R. Paulino 626 May Bldg. Sta. Cruz, Manila M a d a m : This refers to your letter dated January 21, 1976 requesting information as to the tax liability of your client who is contemplating to print and publish books. acd In reply thereto, please be informed that as printer/publisher your client shall be subject to the P50.00 annual fixed tax prescribed by Section 182 (A) (1) and to the 3% contractor tax under Section 191(15), both of the Tax Code. cdta Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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