BIR Ruling No. 376-61
BIR Ruling No. 376-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
Full text
No date supplied BIR RULING NO. 376-61 This is in answer to your letter inquiring about the internal revenue taxes you should pay for operating what you call a "wirecast station". cdpr From the investigation conducted by an agent of this Office, it appears that you maintain in your establishment receiving and transmitting sets by which you provided music and/or news to interested persons in your community upon an agree fee. The above-described operation has been considered by this Office as the business of an independent contractor subject to the fixed and percentage (3%) taxes prescribed in Sections 182(A)(1) and 191 of the Tax Code. As an operator of a "wirecast station" you are also subject to the income tax on income derived therefrom and in a proper case, to the additional residence tax. prcd
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