BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 20, 1969
Full text
February 20, 1969 Mr. Jose Oliva, Sr. P. O Box 347 Cebu City J-317 S i r : In reply to your letter dated February 5, 1969, I have the honor to inform you that a collection agency is considered a business agent as defined under Section 194(v) of the Tax Code, subject to the annual fixed tax of P75.00 and to the 3% percentage tax on gross monthly receipts provided for under Sections 182(A)(5)(w) and 191 of the same Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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