BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 12, 1972
Full text
December 12, 1972 Mr. Vicente Buzon 1039-G Punay St. Basak, Cebu City S i r : This refers to your letter dated November 22, 1972, requesting information as to the taxes which an owner of an auto repair shop would be liable to pay if he makes or assembles jeeps or jeepneys, the parts of which are supplied by his customers. In reply, I have the honor to inform you that under the foregoing facts the owner of the auto repair shop is considered contractor. The labor charges he receives for assembling said jeeps or jeepneys is subject to the 3% contractor's tax prescribed under Section 191 of the Tax Code. aisadc 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.