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BIR Ruling No. 013-65

BIR Ruling No. 013-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 12, 1965

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April 12, 1965 BIR RULING NO. 013-65 Philippines Free Press P. O. Box 457 M a n i l a Gentlemen : In reply to the letter dated March 12, 1964 of Mr. Damaso D. Conde, requesting information as to whether or not tailors are exempt from paying the privilege tax if their monthly gross receipts do not exceed P200.00, I have the honor to inform you that tailors are subject to both the privilege and percentage taxes regardless of the amount of their monthly gross receipts, pursuant to Sections 182(A)(1) and 191 of the Tax Code. The basic inquiry is returned as requested. aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue

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