BIR Ruling No. 020-64
BIR Ruling No. 020-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 25, 1964
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March 25, 1964 BIR RULING NO. 020-64 The Regional Director BIR Regional District No. 8 Naga City S i r : With reference to the query dated January 23, 1964, of the Revenue Collections Agent of Bato, Camarines Sur, which was referred to this Office by your 1st Indorsement dated March 3, 1964, you are informed that proprietors or operators of motorized tricycles are subject to the fixed annual tax of twenty (P20.00) pesos and to the 2% tax prescribed by Sections 182(A)(1) and 192 of the Tax Code, respectively. However, persons transporting passengers by means of human-powered tricycles are not subject to any internal revenue business tax. (BIR Ruling Nos. 63-0046 & 63-0047, series of 1963) Be guided accordingly. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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