BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 13, 1973
Full text
February 13, 1973 Mr. Reynaldo T. Crespo Municipal Secretary Cabiao, Nueva Ecija S i r : In reply to your letter dated January 2, 1973, I have the honor to inform you that operators of motor-tricycles for hire are considered transportation contractors subject to the fixed annual tax of P50.00 and to the 2% tax on their monthly (now quarterly) gross receipts pursuant to Section 182 (A) (1) and 192, respectively, both of the Tax Code, as amended. (BIR Ruling No. 63-047). aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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