BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 24, 1972
Full text
October 24, 1972 The Regional Director Revenue Region No. 16 Butuan City S i r : This refers to your letter dated October 3, 1972 requesting information as to whether or not operators of motor-tricycles operating within the different cities and municipalities in your Region are subject to percentage tax. In reply, please be informed that proprietors or operators of motor-tricycles are considered transportation contractors subject to the 2% tax prescribed in Section 192 of the 2% tax prescribed in Section 192 of the Tax Code (BIR Ruling No. 63-047) Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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