BIR Ruling No. 170-61
BIR Ruling No. 170-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 18, 1961
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April 18, 1961 BIR RULING NO. 170-61 Vicente M. Gomez & Associates 421 A. Flores Street Manila Gentlemen : In answer to the query contained in your letter dated October 5, 1960, I have the honor to inform you that under the facts stated in your letter, gross receipts are not limited to the charges for repairs and the spare parts used by the shop, but includes amounts paid for the spare parts purchased for the customers and expenses paid to other persons who rendered service for battery charging, painting, upholstering, etc. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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