BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 28, 1969
Full text
January 28, 1969 Tee Ty Tiam Enterprises P. O. Box 14 Hadji Butu St. Jolo, Sulu Attention: Mr . Tee Ty Tiam Gentlemen : In reply to your letter dated November 15, 1968, I have the honor to inform you that the lumbang nuts you gather and sell under a forestry license are subject both to the forest charges and sales tax, respectively. The said nuts are forest products as contra distinguished from the nuts covered by BIR Ruling No. 62-0049 which are agricultural. The adverted ruling, therefore, finds no application to your case. Being agricultural products, the nuts mentioned in BIR Ruling No. 62-0049, are not subject to forest charges and the sales tax pursuant to Sections 269 and 188(b), both of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.