BIR Ruling No. 006-65
BIR Ruling No. 006-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 7, 1965
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April 7, 1965 BIR RULING NO. 006-65 First Republic Cereals Corporation Pioneer Street, Pasig, Rizal Gentlemen : In answer to your letter received by this Office on March 9, 1965, I have the honor to inform you that amounts representing "tips" given to waiters or waitresses of restaurants, refreshment parlors, bars, cafes and other eating places which are included in the sales invoices issued by the keepers of said establishments and given to the respective waiters or waitresses during week-ends who in turn acknowledge receipt thereof, should not be included in computing the percentage tax prescribed by section 191 of the Tax Code. It is, however, understood that the amount corresponding to "tips" should be clearly and separately indicated in the sales invoices. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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