BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 6, 1972
Full text
December 6, 1972 Mr. Lydio B. Picaso 730 Colonel Asistio Avenue 7th Avenue, Caloocan City S i r : In reply to your letter dated November 24, 1972, I have the honor to inform you that there is no law which exempts a Parent-Teacher Association president from the payment of the 3% contractor's tax under Section 191 of the Tax Code for undertaking the construction of school buildings. Such being the case, the 3% tax deducted by your treasurer can not be refunded. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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