Taxes, Licenses and Fees to be Paid and the Requirements, Rules and Regulations for the Operation of a Radio Broadcasting Station

December 9, 1959 BIR RULING NO. 653-59 Mr. Leoncio D. Pagulayan Palca, Tuao, Cagayan S i r : Reference is made to your letter dated October 16, 1959, requesting information as to what are the taxes, licenses and fees to be paid and the requirements, rules and regulations prescribed by this Office for the operation of a radio broadcasting station. In reply thereto, I have the honor to inform you that, unless your franchise provides that you are liable to tax under the provisions of Section 191 of the Tax Code, you are subject to the 5% tax in your gross earnings or receipts prescribed by Section 259 of the Tax Code. You must also keep the books of accounts and other records required by Section 334 of the Tax Code, as implemented by Revenue Regulations No. V-1, as amended. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue