BIR Ruling No. 075-61
BIR Ruling No. 075-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 3, 1961
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February 3, 1961 BIR RULING NO. 075-61 Reference is made to your letter . . . , requesting information regarding your tax status. LLphil It appears from the verbal explanation made by your representative to this Office that your operation is effected by mere extended transmission of radio broadcast or phonograph record thru wires connected to loudspeakers installed in customer's houses and that you are paid a fee for such transmission. Such being the case, you are considered a contractor, subject to the fixed and percentage taxes prescribed under Sections 182(A)(1) and 191 of the Tax Code.
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