BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 20, 1969
Full text
June 20, 1969 Mr. Joaquin Cuan General Manager Eurus Development Corporation Domestic Terminal Drive Manila International Airport Pasay City S i r : This refers to your letter dated June 19, 1969 requesting information as to what business tax you are liable to for operating a golf driving range. It is represented that the Airport Golf Driving Range and Restaurant is a recreational center, especially equipped and furnished to meet the needs of golfers, newcomers, amateurs and professionals, for a driving range to improve their driving ability; that principally, you aim to cater to those who are interested only in golf as a hobby and recreation; and that you will not charge admission fees. In reply, I have the honor to inform you that for operating the aforesaid golf driving range, you are not liable to any internal revenue tax on business. However, your restaurant shall be subject to the fixed and percentage taxes prescribed by Sections 182(A)(1) and 191 of the Tax Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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