BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 6, 1976
Full text
August 6, 1976 Compania Maritima 205 Juan Luna Manila Attention: Apolinar N . Simbol Gentlemen : In reply to your letter dated July 28, 1976, I have the honor to inform you that a corporation engaged in trucking business is subject to the 2% common carrier's tax on its gross receipts prescribed by Section 192 of the Tax Code whether or not its TH (Truck for Hire), non-TH and combination of TH and non-TH trucks operate with or without written contracts with persons interested in the services of such trucks. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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