BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 25, 1969
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July 25, 1969 Mr. Jose G. Oliva, Sr. P. O. Box 347 Cebu City S i r : This refers to your letter dated May 5, 1969, inquiring as to what other possible services you, as a business agent, can offer to the public besides the collection of bills. In reply, I have the honor to inform you that under Section 194(v) of the Tax Code, "business agent" (agente de negocios) includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. Thus, representatives of publishers and radio stations and other advertising media are considered business agents (BIR Ruling No. 155.02, dated November 5, 1949). A person who obtains data, figures, and information from government offices for business establishments which are charged a monthly rate for such services also falls within the term business agent; and so is one engaged in rendering service to war damage claimants for remuneration. (BIR Ruling, 105.02, dated October 1, 1947) cdll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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