Tax Imposed on Producers of Gravel and Sand

February 24, 1958 BIR RULING NO. 146-58 The Regional Director Regional District No. 6 Naga City S i r : Reference is made to your letter dated December 11, 1957, requesting that you be furnished with copies of Bureau of Internal Revenue rulings (File No. 105.02) dated September 4, 1946 and August 30, 1949, pertaining to producers of gravel and sand. You also requested information as to whether or not said rulings are still in force and effect. In answer thereto, you are informed that, as the file copies of those rulings cannot as yet be located in the Records Control Section of this Office, we cannot furnish you with the requested copies thereof. It may be stated, however, that producers of gravel and sand are subject to the fixed and percentage taxes imposed under Sections 182(A-1) and 186 of the Tax Code, as amended. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue