Private Detective and Watchman Agency
BIR Ruling No. 020-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered)
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1970 BIR RULING NO. 020-70 Private Detective and Watchman Agency Under Section 8(d) of Republic Act No. 5487 which took effect on June 21, 1969, a private detective and watchman agency is required to pay a fixed Internal Revenue Tax of P100.00 per annum in lieu of percentage taxes. This requirement, in effect, removed private detective agencies from the purview of business agents under Section 194(v) of the Tax Code. Such being the case, private detective and watchman agencies are no longer subject to the 3% percentage tax imposed in Section 191(1) of the Tax Code, as amended by Republic Act No. 6110. cd
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