BIR Ruling No. 395-61
BIR Ruling No. 395-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
Full text
No date supplied BIR RULING NO. 395-61 In reply to your letter . . . , I have the honor to inform you that as publishers of the Screen Komiks Magazine, you are subject to the fixed and percentage taxes prescribed in Sections 182 and 191 of the Tax Code. Your publication is not a magazine within the contemplation of the exception provided for in Section 191 of the said Code. LexLib
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