Establishment of a Sociological Guidance and Counselling Clinic

May 12, 1958 BIR RULING NO. 271-58 Mr. L. F. Agaton 506 Sales Street Sta. Cruz, Manila S i r : In reply to your letter dated January 11, 1958, requesting information on the query contained therein, I have the honor to inform you that for the establishment of a sociological guidance and counselling clinic, you are not subject to any internal business or occupation tax. However, the income derived therefrom should be declared at the end of each calendar year for purposes of the income and additional residence taxes. As a person subject to an internal revenue tax, you are required to keep a journal and a ledger or their equivalents, but if your gross receipts do not exceed P5,000.00 a quarter, you may use only a simplified set of bookkeeping records duly authorized by the Secretary of Finance wherein all transactions and results of operations are shown and from which all taxes due the government may readily and accurately be ascertained and determined anytime of the year. You are further required to issue a receipt for every service rendered by you valued at P2.00 or more. In case of services valued at P50.00 or more, the receipt shall further show the name, or style, if any, the business address of the customer or client, and the number, date and place of issue of his residence certificate. If your gross receipts during the preceding calendar year exceeds P20,000.00, you must always issue a receipt for each transaction irrespective of the value of the services rendered. Finally, before using the books of accounts and receipts herein mentioned, you should first present them to this Office for registration and approval. cdt Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue