BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 19, 1977
Full text
July 19, 1977 Ms. Catalina Q. Urbanes P. O. Box 1295, Manila S i r : This refers to your letter dated February 18, 1977 requesting information as to whether or not private detective and security agencies would still be liable to pay the 3% contractors a tax aside from the P100.00 tax paid pursuant to Republic Act No. 5487. In reply, I have the honor to inform you that private detective and security agencies are exempt from the payment of the 3% tax on their gross receipts pursuant to Section 8(d) of Republic Act No. 5487. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8
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