BIR Ruling No. 110-61

March 2, 1961 BIR RULING NO. 110-61 Philippine Free Press Free Press Building 708 Rizal Avenue Manila Gentlemen : In connection with the query of a Free Press Reader, Mr. Esteban Romano, attached to your letter dated February 15, 1961, I have the honor to inform you that there is no law, exempting owners or operators of rice and corn mills of 16 horse-power or loss from the miller's percentage tax of 2% prescribed in Section 189 of the National Internal Revenue Code. LLjur It may be stated, in this connection, that Section 4 of Regulations No. 7, otherwise known as the "Rice and Corn Mills Regulations", provides that in case palay or corn is milled for compensation, the 2% tax shall be charged to the owner of the palay or corn milled and shall be withheld by the proprietor or operator of the rice and corn mill and paid by him to the Government. However, should the operator or proprietor fail to charge and withhold the tax from the owners of the cereal milled, he shall be held liable for the payment thereof. (BIR Ruling No. 474, Series of 1959, dated September 24, 1959). As requested, the basic letter of Mr. Romano is herewith returned. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue