BIR Ruling No. 199-61

May 23, 1961 BIR RULING NO. 199-61 Mr. Sulpicio Aser Tan 310 Dasmarias St. Manila S i r : Reference is made to your letter dated January 7, 1961, requesting information as follows: cdt ". . . . I have in mind to open a printing agency. This agency with the help of its agents or solicitors will contract printing jobs from different offices. It does not do the printing of the jobs. All jobs to be given to different press for the finishing. It just charge for the over price. For example: A printing press charges P100.00 for 200 pads of voucher. The printing agency charges its customers P110.00 for the same job with an over price of P10.00 which is its gross profit. "How do I pay the percentage tax? Do I have to pay 3% of the gross sales P110.00 which is P3.30? Or on the over price P10.00 only which is P0.30? In answer thereto, I have the honor to inform you that, based on the aforequoted facts, your contemplated business is not subject to any business tax. However, the printer, constituted as your principal, shall be liable to the printer's tax on the sum of P100.00. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue