BIR Ruling

May 14, 1973 Mrs. Rosa Cheng 186 Younger Street Balut, Tondo Manila M a d a m : This refers to your letter dated March 12, 1973, requesting information as to whether or not you are subject to the payment of a privilege tax for engaging in the business of placing juke boxes in stores, clubs and restaurant whereby customers drop coins in the said juke box and produce music by pressing a button. In reply, I have the honor to inform you that as owner of juke boxes placed in various places, you are not subject to the payment of any privilege tax under the Tax Code. However, all your income or earnings derived from the operation of these juke boxes are subject to income tax. Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue