BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 23, 1971
Full text
August 23, 1971 Mr. Edgardo J. Canoza 29 Sienna St., SSS Village Marikina, Rizal S i r : This refers to your letter dated August 11, 1971, requesting information as to the taxes you are liable to pay as operator of a motor repair shop. aisa dc In reply, I have the honor to inform you that as operator of a motor repair shop, you are subject to the fixed annual tax of P50.00 and to the 3% tax on your monthly gross receipts pursuant to Sections 182(A)(1) and 191(10) of the Tax Code, as amended by Republic Act No. 6110. cd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.