Collection of Tolls on Trucks and Other Vehicles Passing Over Private Land Not Subject to Internal Revenue Tax on Business
BIR Ruling No. 021-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 25, 1984
Full text
January 25, 1984 BIR RULING NO. 021-84 29-00-67-031-021-84 S i r : In reply to your letter dated February 3, 1982, I have the honor to inform you that for collecting tolls on trucks and other vehicles that pass over your private land, you are not subject to any internal revenue tax on business. However, the receipts you derived therefrom are subject to income tax. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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