Taxability of Logs Cut Under a Logging Contrac

January 7, 1958 BIR RULING NO. 013-58 Mr. Chan Put c/o Philippine Industrial Trading R-301 Trade & Commerce Bldg. Manila S i r : In reply to your letter dated April 20, 1957, please be informed as follows: As regards your query on the taxability of logs cut under the so-called logging contract, an answer cannot be made thereto because of the inadequacy of the material facts. Logs purchased by you from other concessionaires are subject to the sales tax, even if you are to export the same, the tax being the liability of the concessionaire. However, for purchasing logs for the purpose of exporting the same, you shall be constituted a dealer subject to the graduated fixed annual tax prescribed in Section 182 of the Tax Code, as amended. prcd Very truly yours, (SGD.) JOSE ARAAS Collector of Internal Revenue