Scope of the Definition of a Business Agent

November 3, 1960 BIR RULING NO. 483-60 Mr. Evaristo A. Canada R-209 German Wee Sit Bldg. Zamboanga City S i r : Reference is made to your letter dated October 12, 1960, requesting information whether or not as a licensed business agent, you can help store owners in the preparation of papers and in the registration of their business names, pursuant to Section 203 of the National Internal Revenue Code. In reply, thereto, I have the honor to quote hereunder portion of the pertinent provision of Section 194(v) of the Tax Code, which reads as follows: "Section 194. Word and phrases defined . In applying the provision of this tittle, words and phrases shall be taken into the sense and extension indicated below: (v) "Business agent" (agente de negocios) includes all persons who act as agents of others in the transaction of business with any public officer, ". . . Accordingly, from the aforecited provision, the services that you are going to render to the store owners, are within the scope of the definition of a business agent. casia Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue