BIR Ruling No. 157-61

May 11, 1961 BIR RULING NO. 157-61 Philippine Newspapers Publishers Ass'n, Inc. c/o Philippines Herald 61 Muralla Street Manila Attention : Mr . Osmundo Abad Santos Treasurer Gentlemen : Reference is made to your letter dated March 15, 1961 requiring as to whether or not the Philippine Newspapers Ass'n Inc. is subject to a privilege tax on business. LLphil From its articles of incorporation, it appears that the Association is a non-stock and non-profit organization having for its principal purposes the following: 1. To promote and protect the business of publishing daily newspapers in the Philippines. 2. To elevate the standard and the ethics of journalism in the Philippines and advance the services of the daily newspapers to the people. 3. To promote and protect the constitutionally-guaranteed right of the people to a free press. In reply thereto, I have the honor to inform you that under the circumstances, the Philippine Newspapers Ass'n, Inc. is not considered engaged in any taxable business and, therefore, it cannot be subjected to any privilege tax on business; provided, however, that the association does not engage in any activity or business subject to privilege taxes under the Tax Code. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue