BIR Ruling No. 005-62
BIR Ruling No. 005-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 10, 1962
Full text
January 10, 1962 BIR RULING NO. 005-62 Carlos J. Valdez & Co. Certified Public Accountants 6th Floor, San Luis Terraces 640 San Luis, Ermita M a n i l a Gentlemen : Reference is made to your letter dated May 10, 1960, requesting the opinion of this office whether or not your client who operated a gasoline service station is subject to the 3% contractor's tax for the rendition of the following services: a) Rotation of tires b) Spark plug cleaning c) Tire mounting d) Simonizing; and e) Vacuum cleaning In reply thereto, I have the honor to inform you that such activities come within the purview of Section 191 of the Tax Code and the gross compensation therefore is subject to the 3% contractor's tax. LLphil Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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