Tax Imposed on the Operators of Motor Vehicle Repair Shops
BIR Ruling No. 337-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 5, 1960
Full text
August 5, 1960 BIR RULING NO. 337-60 Mr. Gregorio L. Tambanilla 115 Ledesma St. Iloilo City S i r : In reply to your letter dated March 26, 1960, I have the honor to inform you that operators of motor vehicle repair shops are subject to 3% tax on their gross receipts, including receipts from the repair of government-owned motor vehicles. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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