BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 18, 1977
Full text
February 18, 1977 Mr. Ladislao Firmacion Revenue District Officer Valenzuela, Metro Manila S i r : In reply to your letter dated January 31, 1977, you are informed that motor vehicle registration fees are not internal revenue taxes. However, for income tax purposes, motor vehicle registration fees are considered taxes and are, therefore, deductible from gross income. (See Section 80, Revenue Regulations No. 2) Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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