Taxability of a Theater Operator
BIR Ruling No. 013-66 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 29, 1966
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March 29, 1966 BIR RULING NO. 013-66 Mr. Delgado Uy Iligan City S i r : With reference to your telegrams of April 26, 1965 you are informed that, for the screening of advertising slides, "cine" operators are constituted business agents subject to the corresponding fixed and percentage taxes. B.I.R. Ruling No. 62-0090 holding that an operator of a theater is not subject to any business or occupation tax but only to the amusement tax refers only to his operations as such owner or operator of an amusement place. It is of course understood that, should he engage in any other taxable activity, he shall be liable to the corresponding tax. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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