BIR Ruling No. 229-61
BIR Ruling No. 229-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 1961
Full text
June 29, 1961 BIR RULING NO. 229-61 Mr. Ulpiano C. Zason 203 Alberto Bldg. Rizal Avenue Attention : Cesar L . Recinto S i r : In answer to your letter dated June 16, 1961, I have the honor to inform you that the business of printing and/or publishing books as subject to the fixed and percentage taxes prescribed by Sections 182 and 191 of the Tax Code. Before pursuing, therefore, said business an annual privilege tax of P20.00 must first be paid and within 10 days after said payment, the publisher must register with the City Revenue Officer, if in Manila or with the Provincial Revenue Officer or Collection Agent, if in the province, the name of the Company, place where the business is carried on and the names and residences of various persons constituting the same, in case of a firm. In addition, the publisher is subject to 3% tax on his gross receipts. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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