BIR Ruling No. 146-82
BIR Ruling No. 146-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 23, 1982
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April 23, 1982 BIR RULING NO. 146-82 192 (3) (bb) 000-00 146-82 Atty. Jose de la Cerna P.O. Box 297 Cebu City S i r : In reply to your letter dated September 10, 1980, I have the honor to inform you that customs brokers are subject to the annual fixed tax of P1,000.00 and to the 6% tax on their gross compensation, pursuant to Sections 192(3)(bb) and 208 of the Tax Code of 1977, as amended. This is aside from the occupation tax of P75.00 payable by customs brokers, in accordance with Section 12 of P.D. No. 231 or the local tax Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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