BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 29, 1969
Full text
May 29, 1969 Mr. Ricardo V. Eslao Proprietor Pioneer Protective & Security Agency 586 Padre Rada St., Tondo, Manila S i r : In reply to your letter dated February 20, 1969, I regret to inform you that your request to pay the 3% tax on your monthly gross commission only and not on your entire gross receipts cannot be granted for the reason that Section 191 of the Tax Code expressly provides that the basis of the 3% tax on security agencies as business agents is their gross receipts. Under BIR Ruling No. 69-002 dated February 17, 1969, salaries paid by watchman agencies to their guards form part of their taxable receipts. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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