Taxability of Persons Engaged in the Business of Exterminating Termites (anay) and Other Household Pests

February 22, 1960 BIR RULING NO. 103-60 Mr. Gervasio C. Bollosillo Modern Termite Control 143 Lourdes Drive, San Juan Rizal S i r : In answer to your letter dated February 2, 1960, I have the honor to inform you that persons engaged in the business of exterminating termites (anay) and other household pests are considered as independent contractors, and therefore, are subject to the 3% percentage tax on their gross receipts and to the annual fixed tax of twenty pesos prescribed by sections 182 and 191 of the Tax Code. The payment of the fixed tax will entitle the taxpayer to ply his trade anywhere in the Philippines. However, if he maintains two or more separate and distinct establishments for the operation of business, he must provide each of such establishments with the corresponding privilege tax-receipt, pursuant to section 178 of the Tax Code. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue