BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 1, 1977
Full text
April 1, 1977 Mr. John Elizaga Cepda President Cagayan de Oro City S i r : In reply to your telegram to the Secretary of Finance, I have the honor to inform you that petroleum dealers are subject to the graduated annual fixed tax (C-13) prescribed in Section 182(A)(2) of the Tax Code, the initial amount of which is P10.00; thereafter, the amount of tax will depend upon the amount of gross sales during the preceding calendar year. aisadc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATION TO THE BIR."
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