Tax Imposed on the Business to Engaged on Home Services
BIR Ruling No. 398-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 11, 1959
Full text
August 11, 1959 BIR RULING NO. 398-59 Mr. Buen T. Mariano R-301 Wm. Li Yao Bldg. Rizal Avenue, Manila S i r : With reference to your letter dated October 27, 1958, I have the honor to inform you that your proposed business to engaged on home service, such as gardening, lavatory cleaning and car polishing-washing, is subject to the fixed annual tax of P20.00 imposed by Section 182(A)(1) and to a percentage tax of 3% based on your monthly gross receipts as an "independent contractor" pursuant to section 191, in relation to Section 183(a), all of the Tax Code, as amended. As an independent contractor, you are required to register your business with the Bureau of Internal Revenue. Furthermore, you should keep the necessary books of accounts required by Section 334 of the Tax Code, as implemented by Revenue Regulations No. V-1, as amended. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.