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Non-Repeal of the 2% Tax Prescribed by Section 189 of the Tax Code

BIR Ruling No. 498-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 23, 1960

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November 23, 1960 BIR RULING NO. 498-60 Mr. Emilio S. Espino Samal, Bataan S i r : In reply to your letter dated April 5, 1960, I have the honor to inform you that the 2% tax prescribed by section 189 of the Tax Code in relation to Section 4, Revenue Regulations No. 7 has not been repealed. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue

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