BIR Ruling

August 30, 1971 Mr. Claudio P. Lopez Muos, Nueva Ecija A 617 S i r : This refers to your letter dated July 20, 1971 requesting information as to whether a rice mill owner/operator who pays a fixed annual tax based on the rated capacity of his rice mill in accordance with Section 182(A)(3)(mm) of the Tax Code as amended by Republic Act No. 6110, is still subject to the payment of the fixed annual tax based on his gross annual sales of rice milled by him in accordance with Section 182(A)(2) of the Tax Code. aisa dc In reply, I have the honor to inform you that rice and corn millers who mill for their own account or for others or both are subject to the graduated fixed annual tax imposed in Section 182(A)(3)(mm) of the Tax Code. However, if aside from milling, they are also engaged in the buying and selling of palay and rice and its by products, the said rice/corn mill owners are likewise subject to the graduated fixed annual tax imposed in Section 182(A)(2) of the Tax Code. As regards the other questions raised in your letter, it is suggested that the same be directed to the Bureau of Commerce. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue