Non-exemption of Contractors from the 3% Tax on Receipts Derived from the Repair of Government-Owned Motor Vehicles
BIR Ruling No. 284-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 30, 1960
Full text
June 30, 1960 BIR RULING NO. 284-60 Mr. Gregorio L. Tambanillo 115 Ledesma Street Iloilo City S i r : In reply to your letter dated March 26, 1960, I have the honor to inform you that contractors are not exempt from the 3% tax on receipts derived by them from the repair of government-owned motor vehicles. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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