Royalty Tax Can Be Assessed and Collected Also from Mining Operators
BIR Ruling No. 051-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 8, 1985
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April 8, 1985 BIR RULING NO. 051-85 254-b 000-00 051-85 Gentlemen : In reply to your letter dated December 13, 1984, please be informed that royalty tax can be assessed and collected not only from lessees or owners but also from the mining operators regardless of whether or not said operators are the lessees or mining claimants, e.g. service contractor, pursuant to Section 254(b) of the Tax Code, as amended by B.P. Blg. 84 and implemented by Revenue Regulations No. 13-80, pertinent portion of which states: cdtech "SEC. 3. Who are liable to the Royalty Tax . All lessees, owners or operators of mines, licensee or permittee of quarry mines, whether natural or juridical persons, shall be liable to the payment of the royalty tax due on mineral and quarry resources removed." Very truly yours, (SGD.) TOMAS C. TOLEDO Acting Commissioner
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