BIR Ruling No. 055-61

1961 BIR RULING NO. 055-61 Returned to the Regional Director, BIR Regional District No. 2, San Fernando, Pampanga, the herein papers bearing on the query of the Provincial Revenue Officer of Dagupan City dated September 26, 1960, with the following information: LibLex A person, who owns a private land situated near the bank of a river and gathers gravel and/or sand from said land for the purpose of supplying the Provincial Government by virtue of a contract, is considered a producer of gravel and sand, subject to the fixed and percentage taxes prescribed in Section 182(A)(1) and Section 186, respectively of the Tax Code. If we have previously maintained, as we still maintain, that a person, who gathers or removes gravel and sand from land belonging to the National or local governments, was a producer, with more reason is a person considered a producer who gathers or removes gravel and sand from his own private land. llcd