Skip to main content

Rice Mill Operator Subject to Annual Graduated Fixed Tax Based on Total Capacity per Milling Machine

BIR Ruling No. 083-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 23, 1986

Full text

June 23, 1986 BIR RULING NO. 083-86 161 24-85 083-86 S i r : In reply to your letter dated September 6, 1985 please be informed that an operator of rice mill who buys palay which he mills into rice and thereafter sells the rice to rice dealers and/or consuming public is subject to the annual graduated fixed tax based on the total capacity per milling machine prescribed by Section 161(3)(nn) [formerly Section 192(3)(nn)] of the Tax Code, as amended. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.