Non-applicability of Theater Owners' Back Pay in the Amusement Tax Payment
BIR Ruling No. 402-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 31, 1958
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July 31, 1958 BIR RULING NO. 402-58 The Regional Director Regional District No. 1 Bureau of Internal Revenue Baguio City S i r : With reference to your letter dated July 10, 1957, you are informed that theater owners cannot apply their backpay in payment of the amusement tax. LexLib Their failure to collect and withhold the tax from their patrons constitute a violation of Section 260, punishable under Section 352, both of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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