BIR Ruling No. 243-61
BIR Ruling No. 243-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 8, 1961
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August 8, 1961 BIR RULING NO. 243-61 Philippine Central Conference of the Methodist Church Manila Gentlemen : In answer to your letter dated August 3, 1961, requesting information as to the taxability of the "small-non-profit book store" operated by you, I have the honor to inform you that the said store is not subject to the payment of any internal revenue tax on business, provided that it deals exclusively in religious literature. Should the store sell articles which are non-religious in character, it loses its exemption and shall become subject to the corresponding tax. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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