BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 25, 1968
Full text
March 25, 1968 The Regional Director Revenue Region No. 4 San Fernando, Pampanga S i r : With reference to your letter dated March 12, 1968 relative to the letter-query of Mrs. Rosalie de la Paz, 306 Mt. Apo, Plaridel Angeles City, please be informed that as a ballet teacher and operator/owner of a ballet school, Mrs. de la Paz is not subject to any tax on business or occupation. However, receipts derived therefrom is subject to the income and additional residence taxes. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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