Exemption of Gasoline Service Station Dealers/Operators from Annual Fixed Tax
BIR Ruling No. 095-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1988
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March 16, 1988 BIR RULING NO. 095-88 21-000 000-00 095-88 Gentlemen : In reply to your letter dated December 15, 1987, please be informed that Executive Order No. 273 repealed the provisions of the Tax Code imposing the annual fixed tax on gasoline service station dealers/operators under then Section 161(3)(pp) of the Tax Code. (Sec. 21, Executive Order No. 273) Accordingly, gasoline service station dealers/operators are no longer subject to the annual fixed tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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