Taxability of a Tractor Owner Engaged in Plowing and Harrowing the Fields of Farmers for a Fee or Compensation
BIR Ruling No. 007-67 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 19, 1967
Full text
January 19, 1967 BIR RULING NO. 007-67 Mr. Gaudencio V. Molon BIR Collection Agent Kabacan, Cotabato S i r : In reply to your letter dated October 28, 1966, I have the honor to inform you that a person owning a tractor complete with plowing and harrowing accessories who engages to plow and harrow the fields of farmers for a fee or compensation is an independent contractor subject to the fixed and percentage taxes prescribed in Sections 182(A)(1) and 191 of the Tax Code. cdt Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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