BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 19, 1973
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June 19, 1973 Mr. Eustaquio B. Amoren 1112 Sobrecary Street Tagum, Davao del Norte S i r : In reply to your letter dated March 22, 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 Sections 182(A)(1) and 192, respectively, of the Tax Code, as amended. (BIR Ruling No. 63-047). Section 188(a) of the Tax Code refers to persons who would otherwise be subject to the percentage taxes imposed in Sections 184, 185 and 186 of the same Code if not for the reason that their gross monthly sales or receipts do not exceed P200.00. Since transportation contractors are subject to the percentage tax under Section 192 of the Tax Code, they are not exempt from the payment of said fixed and percentage taxes even if their gross monthly receipts does not exceed P200.00. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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