Publication of "Peace and Order Digest" Magazine
BIR Ruling No. 477-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 7, 1959
Full text
October 7, 1959 BIR RULING NO. 477-59 Mr. Inocencio F. Peralta 13-B Isarog Street Quezon City S i r : In reply to your letter of even date, I have the honor to inform you that for the publication of the magazine entitled "Peace and Order Digest" as an anti-communist propaganda of the Administration and which shall be distributed free of charge, you are not considered engaged in business as a publisher and, therefore, not subject to any business tax. However, the income received by you from this undertaking should be declared for income and additional residence tax purposes. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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