Bookkeepers are Not Subject to Any Occupation Tax

October 6, 1959 BIR RULING NO. 536-59 Mr. Brigido D. Garcia Policy Issue Section Insular Life Assurance Co. M a n i l a S i r : In answer to your letter of May 25, 1959, please be informed as follows: Bookkeepers are not subject to any occupation tax. Manufacturers of furniture are subject to the fixed and percentage taxes prescribed in sections 182 (A)(1) and 185 or 186 of the Tax Code, as the case may be. Furniture classified under section 185 (O) of said Code is subject to 30% sales tax and those not classified under said section to 7%. The sales tax is based on the gross selling price less the cost of raw materials previously taxed at the same rate as the finished product. The fixed tax must be paid at the start of the business and, thereafter, annually, on or before January 20, or semi-annually, on or before January 20 and July 20 of each year, at the option of the taxpayer. The sales tax is payable within twenty (20) days after the end of each month in respect of the sales during the preceding month. A person buying and selling goods is subject only to the graduated fixed annual tax. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue