BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 10, 1967
Full text
March 10, 1967 Mr. Vicente E. Garin Revenue Collection Agent RO-12, Iloilo City S i r : In reply to your letter dated December 28, 1966 requesting information as to whether or not Barrio Councils which operate rice mills are subject to tax, please be informed that they are liable to the graduated annual fixed tax prescribed by Section 182(A)(3)(x) of the Tax Code. The fact that the rice mills are operated or owned by a government instrumentality like the Barrio Council does not entitle them to exemption from the payment of tax. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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