BIR Ruling No. 047-61
BIR Ruling No. 047-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 22, 1961
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February 22, 1961 BIR RULING NO. 047-61 Mr. Pablo Dabu 939 Instruccion St. Sampaloc, Manila S i r : In reply to your letter dated November 28, 1960, I have the honor to inform you that a person who engages in buying and selling sand, gravel, adobe stone, hollow blocks, ceramics, lime and cement is subject to the graduated fixed annual tax based on his gross annual sales prescribed in Section 182(2) of the Tax Code. On the other hand, a person who gathers sand and gravel from the river and sells it to the public is considered a producer and as such he is subject to the annual fixed tax of P20.00 and the 7% sales tax prescribed by Sections 182(A)(1) and 186 of the Tax Code, respectively. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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