BIR Ruling

January 14, 1970 Mr. Juan Cabebe 64 Isarog St., Quezon City S i r : In reply to your letter dated December 2, 1969, I have the honor to inform you that as operator of rice mill (kiskisan type) with 5 horse power engine and with a No. 3 rice huller and having a capacity of 24 cavans (clean rice) for 12 hours milling operation, you remain subject to the annual fixed tax of P50.00 pursuant to Section 182(A)(3)(mm) of the Tax Code. The provisions increasing the fixed taxes payable by rice and corn mill operators under the Omnibus Tax Law (Republic Act No. 6110) was vetoed by the President. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue