BIR Ruling No. 008-64

March 5, 1964 BIR RULING NO. 008-64 Mr. Arsenio Gomez Nasipit, Agusan S i r : In reply to your letter dated January 9, 1964, I have the honor to inform you that a person engaged in tannery business is considered a manufacturer defined in Section 194(x) of the National Internal Revenue Code. Tannery or tanning is defined as the "art or process of converting hides or skins into leather". (41 Words & Phrases 105) As manufacturer leather, therefore, you are liable to the fixed annual tax of P20.00 and your sales thereof are subject to 7% sales tax prescribed by Sections 182(A(1) and 186, respectively, of the aforesaid Code. With regard to the contract of agency or subagency which you are intending to enter into with some Manila companies, this Office cannot rule on the taxes due therefrom unless you specify the activities to be undertaken by you under such contract. LLjur Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue