BIR Ruling No. 064-61

January 18, 1961 BIR RULING NO. 064-61 This is with reference to your query as to whether or not the Pan-Oriental Match Co., Inc. (otherwise known as A-6-79, Cebu City) should pay the fixed tax of P20.00 (C-14) are required by the Tax Code. LexLib Please be informed that a manufacturer of matches is subject to the specific tax imposed under Section 138 of the Tax Code. However, said manufacturer is not one among those specifically required to pay a privilege (fixed) tax under Section 182(A)(3) of the same Code. Neither is it required to pay the sum of P20.00 prescribed by Section 182(A)(1) thereof because the latter provision [Sec. 182(A)(1)] refers only to those engaged in a business on which the percentage tax is imposed under Title V of the same Code. Such being the case, a manufacturer of matches is not required to pay a fixed tax of P20.00 (C-14), for internal revenue tax purposes. Your query, therefore, is hereby answered in the negative. cdasia