Request for Exemption from Payment of the 3% Publisher's Tax on the Publication of "Ang Pahayagang Malaya"
BIR Ruling No. 077-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 21, 1985
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May 21, 1985 BIR RULING NO. 077-85 205-10 34-80 077-85 Gentlemen : This refers to your letter dated January 16, 1985 requesting exemption from the payment of the 3% publisher's tax on the publication of "Ang Pahayagang Malaya", a daily newspaper. In reply, I have the honor to inform, you that a perusal of your publication shows that it appears at regular daily intervals with fixed selling price; that it contains editorials, news and other featured articles; and that it is not devoted principally to the publication of advertisements. Consequently, the foregoing publication is exempt from the 4% (formerly 3%) publisher's tax pursuant to Section 205(15) of the Tax Code, as amended by P.D. No. 1959. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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