BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 7, 1974
Full text
January 7, 1974 Mr. Antonio Sabino c/o Oscar P. Rodriguez Aguinaldo Development Corp. P. O. Box 277, Manila S i r : This refers to your letter dated November 28, 1973 requesting information as to the taxes you are liable to pay for engaging in the business of buying and selling pigs, chicken, fresh and dried fish and other agricultural products. cd In reply, I have the honor to inform you that for engaging in the aforesaid business activities, you are a dealer subject to the graduated annual fixed tax prescribed under Section 182 of the Tax Code, the initial amount of which is P10.00; thereafter, the amount of the tax will depend upon the amount of your 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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