Common Carriers: Determination of Gross Receipts
BIR Ruling No. 008-73 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 22, 1973
Full text
March 22, 1973 BIR RULING NO. 008-73 Common carriers: determination of gross receipts . For purposes of fixing the minimum monthly gross receipts subject to percentage tax under Section 192 of the Tax Code, as amended, a jeepney for hire is considered for city operation if the franchise of the operator thereof authorizes him to ply routes within city limits only. However, if the franchise of the operator authorizes him to ply routes between places starting from a city to places other than chartered cities, as for example, from Iriga City to Polangui, Albay via Nabua and Bato, Camarines Sur, then the jeepneys are considered for provincial operations.
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