BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 18, 1970
Full text
June 18, 1970 Fil-Eastern Wood Industries, Inc. 6th Floor Magdalena Bldg. 202 E. Rodriguez Sr. Blvd. Quezon City Gentlemen : This refers to your letter dated March 30, 1970, requesting that you be furnished with a certificate of exemption to the effect that as owners of tugboats and barges which are used exclusively in your logging operations, you are not subject to the fixed and percentage taxes as transportation contractors or common carriers. In reply, I have the honor to inform you that since it has been ascertained upon investigation that your tugboats and barges are used exclusively by you for shipsiding your exportable logs, for shipping local grade logs from your concession to local buyers and for shipping supplies to your campsite, you are not a common carrier within the purview of Section 192 of the Tax Code, as amended, and therefore, not subject to the common carrier's fixed and percentage taxes imposed in Sections 182(A)(1) and 191 of the Tax Code, as amended. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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