Dealer of Gasoline and/or Gasoline Products Classified as Curb Pumps Subject to Annual Fixed Tax
BIR Ruling No. 127-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 23, 1986
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July 23, 1986 BIR RULING NO. 127-86 161 (3) (pp) 000-00 127-86 Gentlemen : This refers to your letter dated March 25, 1985 stating that you are a distributor of Caltex Philippines, Incorporated duly authorized by the Board of Energy Utilization; that you have been engaged in the reselling of fuel, lubes and greases for the past several years; and that you do not own nor operate a service station but merely utilize a pump along with your Ford Fiera, a 1,000 liter capacity tank trailer and a 10,000-liter capacity tank truck for the delivery of these petroleum products to your customers. Based on your type of operation, you now request information as to what classification of service station you belong under the Tax Code. In reply, please be informed that based on your representation, you are a dealer of gasoline and/or gasoline products classified as curb pumps subject to an annual fixed tax of P500.00 imposed under Section 161(3)(pp) of the Tax Code, as amended and implemented by Revenue Regulations No. 8-80 dated September 1, 1980. cdtech Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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