Franchise Grantees, Liability to the Fixed Tax
BIR Ruling No. 008-71 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 12, 1971
Full text
July 12, 1971 BIR RULING NO. 008-71 Franchise grantees, liability to the fixed tax . Although Section 182(A) (3) (gg) of the Tax Code, as amended by Republic Act No. 6110, otherwise known as the Omnibus Tax Law subjects franchise grantees to the annual fixed tax of P500.00, however, it is noted that Section 14 of Republic Act No. 2036, as amended by Section 2 of Republic Act No. 4054 exempts the Radio Communications of the Philippines from the payment of all taxes of any kind, nature or description upon payment of the franchise tax. aisa dc Considering that Republic Act No. 2036, as amended, is a special law, its provisions prevail over those of Section 182(A) (3) (gg), which is a general law. Accordingly, the Radio Communication of the Philippines, Inc. and its branch stations are exempt from the fixed tax imposed in Section 182 (A) (3) (gg) of the Tax Code, as amended. cd
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