BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 3, 1967
Full text
July 3, 1967 Mr. Lucas Beregrino 3772 Cuenca St., Makati Rizal S i r : This refers to your letter dated April 17, 1967, requesting information as to whether or not a company which is contemplating to maintain a canteen for its employees to be housed within the manufacturing business premises and to be subsidized by the said company would be subjected to the fixed annual tax of P20.00 and to the 3% percentage tax. In reply, I have the honor to inform you that a manufacturing company which maintains and operates a canteen within its compound exclusively for its employees, is subject to the fixed and percentage taxes prescribed in Sections 182(A)(1) and 191 of the Tax Code, notwithstanding the fact that the canteen is subsidized by the company. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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