Tax Imposed on the Business of Watchmen's Agency
BIR Ruling No. 040-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 29, 1959
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January 29, 1959 BIR RULING NO. 040-59 Mr. Juan R. Jimenez 2634 Sulu Street Manila S i r : With reference to your letter dated January 8, 1959, I have the honor to inform you that the business of watchmen's agency is subject to the annual fixed tax of P75.00 and to a percentage tax of 3% on the gross receipts pursuant to Sections 182-3-W and 191 of the Tax Code. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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