Taxability of Proprietors or Operators of Eateries
BIR Ruling No. 451-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 21, 1958
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August 21, 1958 BIR RULING NO. 451-58 The City Treasurer Iloilo City S i r : With reference to your letter dated July 23, 1958, I have the honor to inform you that upon approval of Republic Act No. 1612 on August 24, 1956, proprietors or operators of eateries are now subject to the 3% tax regardless of the amount of their gross receipts. Such being the case, they cannot be exempted from the fixed tax even if their monthly gross receipts do not exceed P200.00 (Sec. 182(A)(1), Tax Code). If ever there was a previous contrary ruling, the same may be considered revoked. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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