Tax Imposed on the Business of "Cleaning and Polishing Ceilings, Windows and Wall Partitions"
BIR Ruling No. 344-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 28, 1960
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July 28, 1960 BIR RULING NO. 344-60 Mr. Jose M. de Leon 1312 Perez, Paco M a n i l a S i r : In reply to your letter dated July 6, 1960, I have the honor to inform you that the business of "cleaning and polishing ceilings, windows and wall partitions; and the cleaning, washing, sealing, waxing and polishing of stairs and floors," is subject to the independent contractor's fixed and percentage taxes prescribed by sections 182 and 191, both of the National Internal Revenue Code. casia Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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