BIR Ruling No. 230-61
BIR Ruling No. 230-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 28, 1961
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June 28, 1961 BIR RULING NO. 230-61 Mr. Gregorio P. Nenengdo 314 Legaspi Street Davao City S i r This is in answer to your query regarding the taxes due on the so-called "wirecast business". The investigation conducted on the above-mentioned business disclosed that the operator maintains in his establishment receiving and transmitting sets. These equipments serve as the medium by which news and/or music are furnished to interested persons in the community upon the payment of an agreed fee. The news or music may be originally generated at the "wirecast" station or received from a radio station. Transmission lines from the station and speakers are installed in the customer's place. We believe that the above-described operation; called by you as the "wirecast business", is essentially the business of an independent contractor which is subject to the fixed and percentage taxes prescribed in Sections 182 and 191 of the Tax Code. (B.I.R. Ruling No. 75, Series of 1961). cdpr Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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