BIR Ruling No. 446-61
BIR Ruling No. 446-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 10, 1961
Full text
October 10, 1961 BIR RULING NO. 446-61 Reference is made to your letter . . . , requesting information as follows: prcd "I would like to be a passenger solicitor of a duly licensed shipping broker. As such, I will receive as my compensation 10% commission on the total fare of the passengers I can personally solicit. My query is: 'Am I liable to the payment of the privilege tax (C-6) of P150.00 per annum? Will my gross commission be subject also to the 6% percentage tax?'" In answer thereto, I have the honor to inform you that, under the aforequoted facts, you are a commercial broker. Accordingly, you are subject to the commercial broker's fixed annual tax (C-6) of P150.00 and to the 6% broker's tax on the gross compensation you receive as such, pursuant to Sections 182(A)(3)(s) and 195 of the National Internal Revenue Code. cdpr
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