BIR Ruling No. 022-63

March 25, 1963 BIR RULING NO. 022-63 Mr. Marcos P. Luzano Santander, Cebu S i r : Reference is made to your letter dated December 5, 1962, requesting information regarding the taxability of your contemplated business of following up pension claims of retired government employees. You also want to know whether or not such business can be licensed under our laws, as well as the maximum amount of "commission" that you can legally charge your clients. LexLib In answer thereto, I have the honor to inform you that a person contemplating to establish the business of following-up pension claims, which of necessity will require the transaction of business with officials and employee of the Government Service Insurance System, is a business agent as the term is defined in Section 194(v) of the Tax Code, subject to the fixed annual tax of P75.00 and 3% on monthly gross receipts prescribed in Sections 182(a)(3)(v) and 191 thereof. With regard to your other questions, please be further informed that the same are not within the province of this Office. It is, however, suggested that they be referred to the Government Service Insurance System. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 25, 1963. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)