BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 2, 1970
Full text
March 2, 1970 Mr. Quivedo Presto Sta. Maria, Mansalay Oriental Mindoro S i r : This refers to your letter dated January 12, 1970 requesting information whether as an owner of tricycle you are subject to tax under the Internal Revenue Code aside from the fee charged against you by the Land Transportation Commission. In reply, I have the honor to inform you that the business of transporting passengers by means of human powered tricycles is not subject to any internal revenue business taxes. (BIR Ruling No. 63-046). However, proprietors or operators of motorized tricycles are considered transportation contractors subject to the P50.00 annual fixed tax imposed in Section 182(A) (1) of the Tax Code and to the 2% tax prescribed by Section 192 of the Tax Code, as amended by Republic Act No. 6110, (BIR Ruling No. 63-047). casia Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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