Transportation Contractor Subject to the 3% Common Carrier's Tax Based on Its Quarterly Gross Receipts

January 9, 1992 BIR RULING NO. 008-92 115-00 033-84 008-92 Mr. Juanito Camaleta 4428-D Campus Street Dongalo, Paraaque Metro Manila S i r : This refers to your letter dated September 13, 1991 requesting confirmation of your opinion that as a hauler-transporter of Freight, you are only subject to the 3% common carrier's tax, both before and after the implementation of the Value-Added Tax Law. In reply, please be informed that based on the foregoing facts, you fall under the category of a transportation contractor. (BIR Ruling No. 033-84) Accordingly, you are subject to the 3% common carrier's tax based on your quarterly gross receipts pursuant to Section 115 of the Tax Code. Very truly yours, (SGD.) JOSE U. ONG Commissioner of Internal Revenue