BIR Ruling No. 149-A-83
BIR Ruling No. 149-A-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 26, 1983
Full text
August 26, 1983 BIR RULING NO. 149-A-83 M a d a m : In reply to your letter dated July 19, 1983, please be informed that as publisher of books of local authors and professionals and foreign books under P.D. 1203, you are subject to the annual fixed tax of P100.00 pursuant to Section 192(1) of the Tax Code and to the 3% contractor's tax imposed under Section 205(15) of the same Code, based on the gross receipts derived by you from the sales of those books. Moreover, for income tax purposes, a 3% expanded withholding tax shall be imposed on 15% of gross payments to you pursuant to Section 1(e)(2)(e) of Revenue Regulations No. 13-78 as amended by Revenue Regulations No. 6-79, implementing Section 51(f) of the Tax Code as amended by P.D. 1351. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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