BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 2, 1975
Full text
July 2, 1975 The General Manager RMD Agricultural Development, Inc. Dungo-an, Davao City, Cebu S i r : This refers to your letter to the Revenue District Officer, Revenue District Office No. 59, Davao City, requesting that you be issued a certification that as owner of three (3) self-propelled barges (LCT's) which shall be exclusively used in the transportation of sugar canes from your plantations in Bohol and Camotes Island for milling in Cebu, you are exempt from the payment of the common carrier's fixed and percentage taxes. casia In reply, I have the honor to inform you that as owner of the hereinabove stated barges which shall be used exclusively to transport your own sugar canes, you are not subject to the common carrier's fixed and percentage taxes imposed in Sections 182(A)(I) and 192 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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