Business of Transporting Passengers by Human-Powered Tricycle
BIR Ruling No. 123-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 3, 1959
Full text
March 3, 1959 BIR RULING NO. 123-59 Mr. Rolando S. Tayag C. Santos Street Tarlac, Tarlac S i r : With reference to your letter dated February 27, 1959, I have the honor to inform you that the business of transporting passengers by human-powered tricycle (without motor) is not subject to any internal revenue business tax. However, the operator or owner of the same is subject to the income and residence taxes. As regards the question of whether or not such business is subject to the municipal tax or license fee, you are advised to direct said query to the municipal treasurer concerned as he exercise jurisdiction over such matters. aisadc Very truly yours, (SGD.) JOSE ARAAS 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.