BIR Ruling No. 126-65
BIR Ruling No. 126-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 12, 1965
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November 12, 1965 BIR RULING NO. 126-65 Mr. Agapito Salamanes Hi J'M's Tailoring Nasipit, Agusan S i r : In reply to your letter dated September 20, 1965, I have the honor to inform you that, as a rule, tailor shops are subject to the fixed and percentage taxes regardless of the amount of their gross receipts. The exemption provisions of Sections 182(C)(1) and 188(a) of the Tax Code are not applicable to those activities taxed under Section 191 of the same Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue
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