BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 19, 1973
Full text
October 19, 1973 Messrs. Bueno, Domingo & Associates Rm. 408 Trade Center Building 482 Padre Faura, Ermita Manila Gentlemen : In reply to your letter dated October 3, 1973, I have the honor to inform you that a corporation which uses its own trucks exclusively to deliver its own products to its customers and charges them a fee for said service is a transportation contractor. As such Transportation contractor, it is subject to the P50.00 annual fixed tax prescribed in Section 152(A)(1) of the Tax Code and its gross receipts derived therefrom is subject to the 2% tax prescribed in Section 192 of the same Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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