School Bus Services Operated by Schools Colleges
BIR Ruling No. 009-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
Full text
1970 BIR RULING NO. 009-70 School Bus Services Operated by Schools Colleges . School and colleges operating school bus services to transport children and students to and from said schools for a fee are considered transportation contractors, hence, subject to the annual fixed tax of P50.00 and to the 2% on their gross receipts pursuant to Sections 182(A)(1) and 192, respectively of the Tax Code, as amended by Republic Act No. 6110. cdtai
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