BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 10, 1972
Full text
November 10, 1972 The Revenue District Officer Revenue District No. 85 Cotabato City S i r : In reply to your letter dated October 23, 1972, you are informed that a person selling water to the general public is a contractor subject to the annual fixed tax of P50.00 and to the 3% tax pursuant to Sections 182(A)(2) and 191(5) of the Tax Code. cdtech Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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