BIR Ruling No. 436-61
BIR Ruling No. 436-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 17, 2015
Full text
No date supplied BIR RULING NO. 436-61 In answer to your letter . . . , it is informed that receipts derived from royalties on mining claims are not subject to the real estate dealer's fixed annual tax under Section 182(A)(3)(s) of the Tax Code. cdtai
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.