Tax Liability of Proprietors or Operators of Rice and Corn Mills

February 16, 1959 BIR RULING NO. 090-59 Mr. Quirino M. Gonzales Malangas, Zamboanga del Sur S i r : With reference to your letter dated February 4, 1959, wherein legal opinion is requested on the following: "(a) As to whether or not an operator of rice and corn mill of 16 horse-power or less will pay the 2% percentage tax." I have the honor to inform you that Section 189 of the National Internal Revenue Code, as amended, makes no distinction as to the size or capacity of rice and corn mills in terms of engine horse-power. Accordingly, proprietors or operators of rice and corn mills, big or small, including "kisdisans", are subject to the 2% percentage tax, the same to be based on the gross value in money of all the rice and corn milled by them including the by-products, such tax to be based on the actual selling price of market value of the articles at the time they leave the mill warehouse. cdll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue