BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 6, 1973
Full text
November 6, 1973 Mr. Carlos P. Auman 34P. del Rosario St. Cebu City S i r : In reply to your letter dated October 2, 1973, I have the honor to inform you that a person intending to operate a small laundry shop with everything such as washing, pressing, etc. to be done by hand and that "there is no machinery involved in the process", is not subject to the 3% contractors tax imposed by Section 191 of the Tax Code. cdtech 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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