Sworn Statement filed by Sales Executives of the Philippines
BIR Ruling No. 561-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 13, 1958
Full text
October 13, 1958 BIR RULING NO. 561-58 The Sales Executive s of the Philippines P.O. Box 482, Manila Gentlemen : In answer to your letter of the 3rd instant, I have the honor to inform you that in order to be subject to the provisions of Republic Act No. 2070, otherwise known as "An Act to Provide for National Tax Census", it is enough that an association or organization be domestic or resident foreign. The law does not distinguish between profit and non-profit associations or organization. Accordingly, and it being the understanding of this Office that the Sales Executives of the Philippines is a domestic organization, it is under obligation to file the sworn statement required by Republic Act No. 2070, notwithstanding the fact that, as alleged by you, it is a non-profit organization. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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