BIR Ruling No. 440-61
BIR Ruling No. 440-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 13, 1961
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December 13, 1961 BIR RULING NO. 440-61 In reply to your letter . . . , I have the honor to inform you that for operating parking lots or areas in the Manila International Airport and/or in any airport in the Philippines, that corporation is considered an independent contractor subject to the annual fixed tax of P20.00 and to the 3% contractor's tax on its gross monthly receipts, pursuant to Sections 182(A)(1) and 191 of the National Internal Revenue Code. LLphil
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