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Taxability of Operator of Billiard Tables

BIR Ruling No. 002-67 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 4, 1967

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January 4, 1967 BIR RULING NO. 002-67 Mr. Vedasto San Gil San Gil Recreation Hall Santiago, Isabela S i r : In reply to your letter dated October 28, 1966, I have the honor to inform you that operator of billiard tables are not subject to any internal revenue fixed or percentage tax on business. However the receipts derived therefrom are subject to the income and additional residence taxes. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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