Tax Imposed on "Imprenta de La Universidad de Santo Tomas"

May 12, 1958 BIR RULING NO. 270-58 THE IMPRENTA DE LA UNIVERSIDAD DE SANTO TOMAS P. Noval corner Espaa Manila Attention : Fr . Excelso Garcia, O . P . Director, U . S . T . Press Gentlemen : This is in connection with the letter of this Office to you dated February 1, 1956, where it was ruled that if no payment is made for services rendered by you to other departments of the University, your are exempt from the fixed and percentage taxes prescribed by Sections 182 and 191 of the Tax Code. cdll However, investigation disclosed that under your agreement with the University, you charge the latter for every work you perform for said University which include cost of both labor and materials. It was likewise ascertained that you receive job orders from the subsidiaries of the University of Santo Tomas, namely, the Sto. Domingo Church, Holy Cross Parish, Dominican de Manaoag, Pangasinan and San Juan de Letran and charging them therefor cost of both labor and materials. In view of the foregoing, you are subject to the fixed and percentage taxes prescribed by Sections 182 and 191 of the Tax Code. This supersedes the ruling contained in our letter to you dated February 1, 1956. llcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue