BIR Ruling No. 063-63

August 26, 1963 BIR RULING NO. 063-63 Mr. Avelino R. Martinez Collection Agent Norala, Cotabato S i r : With reference to your letter dated July 20, 1963, requesting information as to whether or not a blacksmith shop is within the purview of the term "smiths" mentioned in Section 191 of the National Internal Revenue Code, you are hereby informed in the affirmative. "A" blacksmith shop is a place to which the people of a community resort for the purpose of having machinery and tools repaired and iron work done. " (5 Words & Phrases, p. 533). It is a smith who works in iron with a forge." (Webster's New International Dictionary). Operator or owner of a blacksmith shop is, therefore, subject to a fixed annual tax of P20.00 prescribed by Section 182(A)(I) and to a tax equivalent to three (3%) per centum of his gross receipts under Section 191, both of the Tax Code. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue