Taxes Due on the Business of Making, Selling and Distributing Maps

October 5, 1960 BIR RULING NO. 434-60 Mr. Rodrigo C. Reyes 25 Karuhatan (Polo) Valenzuela, Bulacan S i r : Reference is made to your letter dated August 30, 1960, requesting information as to the taxes due on the business of making, selling and distributing maps. This Office has been made to understand that you are neither an engineer nor architect and that you will be making said maps for sale and distribution to the public. In answer thereto, I have the honor to inform you that, for engaging in said business, you are considered a publisher. To publish is "To print, or cause to be printed, and to issue from the press, either for sale or general distribution, as a book, newspaper, piece of music, engraving, etc." (Webster's New International Dictionary, 2nd ed.) Accordingly, you will be subject to the fixed annual tax of P20.00 and to the 3% publisher's tax prescribed in sections 182(A)(1) and 191 of the National Internal Revenue Code. The 3% tax shall be based on the amount of gross receipts derived from the business during a particular month. You will also, in proper cases, be subject to the income and additional residence taxes. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue