Tax Liability of an Operator of a Special Watchman
BIR Ruling No. 426-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 2, 1959
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September 2, 1959 BIR RULING NO. 426-59 The United Philippine Scout Veterans Detective & Protective Agency 2015 O-Luna St., Pasay City Gentlemen : In answer to your letter dated January 15, 1959, I have the honor to inform you that an operator of a Special Watchman, private detective and protective agency, is considered, for taxation purposes, a business agent (Agente de Negocios), and as such, is liable to the payment of the fixed and percentage taxes prescribed under sections 182 (A-3-W) and 191 of the Tax Code and the income and residence taxes. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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