BIR Ruling No. 058-65

May 27, 1965 BIR RULING NO. 058-65 Mr. Santos Absulio c/o Mayor's Office Calauag, Quezon S i r : Reference is made to your letter dated February 1, 1965 requesting information as to the basis of the 3% tax prescribed by Section 191 of the National Internal Revenue Code. You stated that aside from the services rendered for sewing clothes you sometimes furnished the cloth sewn. In answer thereto, I have the honor to inform you that proprietors or operators of tailoring shops are subject to the P20.00 fixed annual tax and to the 3% tax based on their gross receipts which consist of the cost of labor of both the labor and materials, if the latter are furnished by them pursuant to Section 182(A)(1) and 191 of the Tax Code. (B.I.R. Ruling dated October 7, 1955) cdtech Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue