BIR Ruling No. 046-63
BIR Ruling No. 046-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 29, 1963
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May 29, 1963 BIR RULING NO. 046-63 The Provincial Revenue Officer San Jose, Antique (Thru the Regional Director Regional District No. 8 Iloilo City) S i r : In answer to your letter dated November 23, 1962, you are informed that the business of transporting passengers by means of human-powered tricycles is not subject to any internal revenue business tax (B.I.R. Ruling No. 123, s., 1959). However, where the tricycles are motor-powered, the operator thereof comes within the purview of "persons who transport passengers or freight for hire" found in Section 192 of the Tax Code and is therefore, subject to the 2% tax imposed therein. LibLex Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on May 29, 1963. cdt (SGD.) P. F. LANDAS Revenue Operation Head (Legal)
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