BIR Ruling No. 135-61
BIR Ruling No. 135-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 28, 1961
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March 28, 1961 BIR RULING NO. 135-61 Miss Nelda Velez Bayugan, Esperanza Agusan M a d a m : In reply to your letter dated January 15, 1961, I have the honor to inform you as follows: Pursuant to Section 182 of the Tax Code, as amended by Republic Act No. 1612 which took effect on August 24, 1956, an owner of a sari-sari store is subject to the graduated annual fixed tax (C-13), the initial payment of which is P10; thereafter, the amount of tax will depend upon the amount of gross sales during the preceding calendar year. However, if such gross sales do not exceed P2,000, no tax will be due. (Ruling, BIR, Oct. 26, 1958; Int. Rev. Bull., Vol. I, No. 10). aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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