P100 Fixed Annual Tax; 3% Expanded Withholding Tax

May 31, 1979 BIR RULING NO. 029-79 P100 Fixed annual tax ; 3% Expanded withholding tax This refers to your letter dated January 11, 1979 requesting information as to the internal revenue taxes you are liable to pay for publishing a street directory entitled "Ins and Outs of Metro Manila". In reply, please be informed that even if the aforesaid street directory is not devoted principally to the publication of advertisements, since it is not shown that it appears at regular intervals with fixed prices for subscription and sale, as publisher thereof, you are subject to the P100 fixed annual tax imposed in Section 192(1) of the Tax Code of 1977 and your gross receipts derived therefrom is subject to the 3% tax prescribed in Section 205 of the same Code. Moreover, amounts paid to you as publisher of the aforesaid directory shall be subject to the 3% expanded withholding tax in accordance with Section 1(c)(6) of Revenue Regulations No. 13-78 when such payment is made by the withholding agent, constituted under Section 2 of the same regulations. cdtech