BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 23, 1974
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January 23, 1974 Mr. Manuel Uy Francisco Certified Public Accountant Suite 26, 2nd Floor Biruar Bldg. Bonifacio St., Cotabato City S i r : In reply to your letter dated December 12, 1973, I have the honor to inform you that a person who buys refined sugar by the sack of one picul each, repack the same sugar in small cartons or in small cellophane bags of one (1) kilo each for resale to customers, is a dealer subject to the graduated annual fixed tax imposed in Section 182(A)(2) of the Tax Code, the initial amount of which is P10.00, thereafter, the amount of the tax will depend upon the amount of gross sales during the preceding calendar year. cdi Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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