Publication of the Periodical "Philippine Arts & Architecture"
BIR Ruling No. 627-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 4, 1959
Full text
December 4, 1959 BIR RULING NO. 627-59 Philippine Arts & Architecture 450 Arquiza, Ermita M a n i l a Attention : Mr . Robert P . Rowley Gentlemen : Reference is made to your letter dated November 23, 1959. If as represented, the publication of the periodical "Philippine Arts & Architecture" will appear at regular intervals, with fixed prices for subscription and sale, and will not be devoted principally to the publication of advertisements, I have the honor to inform you that the receipts derived therefrom are not subject to the 3% tax prescribe by section 191 of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.