Repealing Administrative Order No. 103 (S. 2004) and for Other Purposes
Administrative Order No. 6 • Presidential Issuances • Administrative Orders • Sep 19, 2017
Full text
June 7, 1960 BIR RULING NO. 258-60 Mr. Ramon Garcia Owner & Operator of The Makiling Ceramics Mine Bo. Pansol, Calamba Laguna Attention : Mr . Jose B . Garcia Administrative Officer S i r : In reply to your letter dated May 21, 1960, requesting information as to whether or not as a lessee of mineral land you may deduct 5% of the royalty due on the value of the output of the mine covered by the lease corresponding to the share of the landowner, I regret to have to inform you that inasmuch as you are the owner of the land, the privilege can not be granted to you. Section 247 of the National Internal Revenue Code contemplates a situation where a person is a lessee of a mineral land belonging to another. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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