BIR Ruling No. 071-63
BIR Ruling No. 071-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 9, 1963
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October 9, 1963 BIR RULING NO. 071-63 Mr. Lucio Austria Collection Agent San Pedro, Laguna S i r : This has reference to your letter dated June 14, 1963 addressed to the Regional Director, San Pablo City, requesting clarification of Section 293 of the Tax Code, in relation to the hunting or game permit issued by the Parks and Wildlife Office of the Department of Agriculture and Natural Resources. In reply thereto, please be informed that the hunting permit fee of P2.00 imposed by Section 293 of the Tax Code is for internal revenue purposes, hence, independent, separate and distinct from the hunting or game permit fee of P2.00 imposed by the Parks and Wildlife Office. In view thereof, please be guided accordingly. LibLex Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue
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