BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 25, 1972
Full text
August 25, 1972 Mr. Benigno Paylado Ormoc City S i r : In reply to your telegram dated August 11, 1972, I have the honor to inform you that a sugar cane planter who hauls sugar cane of another for compensation is considered a transportation contractor and is, therefore, subject to the annual fixed tax of P50.00 and to the 2% tax of his monthly gross receipts pursuant to Sections 182(A)(1) and 192, respectively, both of the Tax Code, as amended. cdtech Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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