BIR Ruling No. 062-80
BIR Ruling No. 062-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 22, 1980
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December 22, 1980 BIR RULING NO. 062-80 205-00 000-78 62-80 Pier Two Arrastre Services Corporation Pier 2, North Harbor M a n i l a Attention : Mr . Jesus K . Timbol President Gentlemen: In reply to your letters dated May 28 and June 17, 1980, I have the honor to inform you that you can legally pass on to your customers the 3% contractor's tax prescribed in Section 205 of the Tax Code which tax is due from you as an arrastre contractor. However, in such case, your gross receipts subject to the 3% tax consist of the total amount paid by the customer which includes the tax passed on to him. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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