BIR Ruling No. 092-62
BIR Ruling No. 092-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 17, 1962
Full text
August 17, 1962 BIR RULING NO. 092-62 The President Luzon Stevedoring Corporation Tacoma & Second Sts. Port Area, Manila S i r : In reply to your letter dated April 13, 1962, I have the honor to inform you that a tug board is not a passenger or cargo vessel within the purview of Republic Act No. 3176, and, therefore, the importation thereof is subject to the compensating tax. prcd Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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.