BIR Ruling No. 077-63

October 28, 1963 BIR RULING NO. 077-63 The Municipal Treasurer Malabon, Rizal S i r : Reference is made to your letter dated July 5, 1963, requesting information on the following queries: cdll "(1) Whether the delivery trucks used in the business of selling road and construction materials, such as gravel, sand, soil, lastillas, ascombros, etc. by gravel and sand dealers are subject to sealing and licensing in accordance to the provisions of our National Internal Revenue Code. (2) How the accuracy of the standard measurement of the trucks in cubic meters is determined. (3) How much is the corresponding fee for such selling and licensing? In reply thereto I have the honor to inform you that a delivery truck is not one of those standard instruments of measures authorized in the Philippines, notwithstanding the fact that the same is being used in the business of selling road and construction materials. However, the instrument to be used in measuring the cubic capacity (cubic meters) of the delivery truck must be sealed and licensed pursuant to Section 275, in relation to Section 279, of the Tax Code. In view of the foregoing, we consider it unnecessary to answer your other queries. llcd Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue