BIR Ruling No. 063-62

March 27, 1962 BIR RULING NO. 063-62 Mr. Jesus P. Casten 2238 Cinco de Junio St. Pasay City S i r : In answer to your letter requesting information on the taxes and licenses payable on the business which you denominated as "mail order business on photography", I have the honor to inform you as follows: It was found in the investigation conducted by this Office that you desire to open a mail-order-business on photography without a photographic studio and that your business will consists is purchasing ready-made pictures of local cinema stars and thereafter selling the same to whoever orders from you. Such being the case, you are subject to the graduated annual fixed tax prescribed in Section 182(A)(2) of the Tax Code, the initial rate of which is P10.00 and for the succeeding years, the rate thereof will depend on the amount of your gross annual sales during the preceding year: Likewise, the income and receipts derived from said business are, in proper cases, subject to the income and additional residence taxes. With respect to the question of municipal licenses, it is suggested that the same be referred to the city treasurer of the city, the same not being the jurisdiction of this Office. lexlib Very truly yours, BENEDICTO PADILLA Acting Commissioner of Internal Revenue