BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 25, 1975
Full text
August 25, 1975 Mr. Edito A. Dacumos 7685-F Jacinto St. cor. Washington St. Makati, Rizal S i r : In reply to your letter dated August 7, 1975, I have the honor to inform you that as a proprietor of a photographic studio you are subject to the P50.00 annual fixed tax prescribed in Section 182 (A)(1) of the Tax Code and your gross receipts derived therefrom is subject to the 3% tax prescribed in Section 191 of the same Code. The fixed tax is payable annually on or before the thirty-first of January; while the 3% tax is payable quarterly on or before the twentieth day of the month following the end of each quarter. aisa dc Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-1182-568-4
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