BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 21, 1977
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June 21, 1977 Mr. Enrique T. Yniquez Acting Corporate Auditor Pambansang Pangasiwaan sa Butil (NGA) Quezon City S i r : In reply to your letter dated May 24, 1977, please be informed that miller contractors who are operators or owners of rice or corn mills and who enter into a contract for milling rice and/or corn with the National Grains Authority are not subject to the 3% contractor's tax imposed by Section 191 of the Tax Code. Hence, their receipts derived therefrom are not subject to the withholding provisions of Republic Act No. 1051. In this connection, please be further informed that rice and corn millers are not subject to the 3% contractor's tax, whether they will mill for their own account or for others, or both. They are subject to the graduated manual fixed tax based upon total capacity per machine, in accordance with the schedule prescribed by Sec. 182(A)(3)(mm) of the Tax Code. cdti Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8
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