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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 13, 1975

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May 13, 1975 Mr. Urbano S. Caasi, Sr. Bolinao Security & Investigation Services, Inc. 1161 Manuel de la Fuente Sampaloc, Manila S i r : In reply to your letter dated January 17, 1975, I have the honor to inform you that our ruling dated August 11, 1973 holding that private detective and watchman agencies are not subject to the 3% tax on their gross receipts, pursuant to the provisions of Republic Act. No. 5487, is still valid and in force and effect. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5

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