BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 8, 1968
Full text
October 8, 1968 The General Manager AEC Exclusive Contractors Co., Inc. Suite 406-409 Ambrosio Bldg. Buendia Ave. Makati Rizal S i r : This refers to your letter dated September 30, 1968 requesting information as to whether or not your gross receipts derived from the repair and installation of home appliances belonging to American personnel and dependents living in the Manila Metropolitan areas is subject to the 3% tax imposed in Section 191 of the Tax Code. In reply, I have the honor to inform you that under the US.-P.I. Military Bases Agreement only receipts derived by contractors for the construction, operation, maintenance or defense of military bases, is exempt from the 3% contractor's tax prescribed in Section 191 of the Tax Code. Inasmuch as the repair and installation of home appliances of American personnel and dependents does not constitute receipts for the construction, maintenance or defense of U.S. Military bases, the same is subject to the 3% tax. lexlib Very truly yours, (SGD.) 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.