BIR Ruling No. 270-61
BIR Ruling No. 270-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 12, 1961
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July 12, 1961 BIR RULING NO. 270-61 The Philippines Free Press Free Press Building 708 Rizal Avenue, Manila Attention : Mr . A . R . Torres Information Dept . Gentlemen : In reply to the query sent by one of your readers which you forwarded to this Office under date of May 24, 1961, I have the honor to inform you as follows: As publisher of a paper devoted principally to the publication of "Classified Ads", he is subject to the percentage tax of 3% on his gross receipts, in addition to the fixed tax of P20.00 provided in Section 182 of the same Code. He is not subject to the percentage as well as the fixed taxes imposed on commercial and/or real estate brokers as he is neither one nor the other, although the charges he collects from his advertisers are predicated on a certain percentage of the selling price and after the sale of any one item of article or goods so advertised. The arrangement is nothing more than a concession or inducement for prospective advertisers to advertise in the paper. He is not subject to any other internal revenue taxes, except the income and additional residence taxes. Per your request, you will find herein enclosed the basic letter of your reader. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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