BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 15, 1977
Full text
November 15, 1977 Transportation Contractor His Liability to the Percentage Tax on His Gross Receipts This refers to your letter dated August 5, 1977 stating that you are a customs broker without trucks and requesting clarification based on the following facts: "I hire truck for (1.) delivery P100.00 per delivery I collect from the importer as broker P150.00 per delivery. "Must I pay 2% for only P50.00 as gain assuming that the P100.00 should be paid by the trucker?" In reply, I have the honor to inform you that under the abovementioned facts the percentage tax as common carrier shall be based on the amount of P150.00 which represents the gross receipts derived from your business as transportation contractor. cdtai
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