BIR Ruling No. 093-82
BIR Ruling No. 093-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 30, 1982
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March 30, 1982 BIR RULING NO. 093-82 206-00 015-71 093-82 Gumaca Provincial High School Gumaca, Quezon Attention: Ms . Natividad A . Pealosa Principal Gentlemen : This refers to your request for exemption from the fixed and percentage taxes imposed by Sections 192(1) and 206 of the Tax Code of 1977, for operating a school canteen. In reply thereto, I have the honor to inform you that for operating a canteen, you are subject to the fixed tax of P100 and 3% caterer's tax imposed by Sections 192(1) and 206 of the National Internal Revenue Code, as amended, notwithstanding the fact that said canteen is opened for purposes of giving high school students of your institution knowledge and practice in retail merchandising as part of the high school curriculum and that sales are made exclusively to the faculty members and students of the school. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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