Tax Exemption Granted to the Keeper or Operator of a Refreshment Parlor
BIR Ruling No. 492-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 30, 1959
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September 30, 1959 BIR RULING NO. 492-59 Mr. Pedro M. Baula Certified Public Accountant Angeles, Pampanga S i r : In reply to your letter dated August 31, 1959, I have the honor to inform you that, inasmuch as the refreshment parlor in question (Iniang's Place) is, as shown in the sketch submitted by you, clearly situated within the Angeles Public Market, the keeper or operator thereof is exempt from the 3% percentage tax on her gross receipts, pursuant to the second paragraph of section 191 of the Tax Code, as amended by Republic Act No. 2376. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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