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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 8, 1975

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October 8, 1975 Mr. Apo Gue Butuan City S i r : In reply to your letter dated August 1, 1975 to the Regional Director, Revenue Region No. 10-B, Butuan City requesting a certification that as operator of bowling alleys and billiard hall, you are exempted from the payment of the privilege tax, you are advised that as operator of bowling alleys and billard hall, you are not subject to the annual fixed tax prescribed in Section 182(A)(ii) of the Tax Code, (BIR Ruling No. 740008, dated April 17, 1974). Very truly yours, (SGD.) CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN 1182-568-4

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