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Tax Liability of Detective or Protective Agencies

BIR Ruling No. 269-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 1, 1959

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June 1, 1959 BIR RULING NO. 269-59 The Philippine Association of Detective & Protective Agency Operators, Inc. R-303 FCI Building 416 Dasmarias St., Manila Gentlemen : In reply to the request contained in your resolution adopted on May 23, 1959, I have the honor to inform you that for purposes of the business taxes, detective or protective agencies are considered as business agents, subject to an annual fixed tax of P75.00 and the 3% tax on their monthly gross receipts, pursuant to sections 182(A) (3) (w) and 191 of the Tax Code, as amended. (BIR Ruling No. 686, Nov. 26, 1958) cdi Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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