Taxes on the Businesses of Selling Locally Purchased General Merchandise and Copra
BIR Ruling No. 281-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 22, 1958
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May 22, 1958 BIR RULING NO. 281-58 Mr. Jose Santos Manila S i r : Reference is made to your letter stating the following: "I am engaged in the occupation of trichology (scalp massage and treatment). "The scalp is cleansed of foreign matter with brush. After cleaning, it is massaged. Then a medical ointment is applied to the root of the hair. After five minutes violet ray is applied. After another five minutes, the scalp is again massaged and finally shampooed. "This treatment is specially directed to those suffering from dandruff and falling hair." You now request information as to your liability to any business tax. In reply thereto, I have the honor to inform you that as trichologist, you are not subject to any internal revenue tax on business or occupation. LexLib Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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