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BIR Ruling No. 089-61

BIR Ruling No. 089-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 27, 1961

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March 27, 1961 BIR RULING NO. 089-61 Mr. Felix J. de Jesus 2513 Anacleto St., Sta. Cruz, Manila S i r : In reply to your letter dated March 24, 1961, I have the honor to inform you that a fishing operator and/or fisherman who dries his catch or converts them into a 'buro' or 'bagoong' by adding water and salt only is exempt from the fixed and sales taxes, pursuant to Section 188(b) of the Tax Code and the doctrine laid down in the case of Philippine Packing Corporation vs. Collector of Internal Revenue, G.R. No. L-9040, December 20, 1956. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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