BIR Ruling No. 151-84
BIR Ruling No. 151-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 7, 1984
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September 7, 1984 BIR RULING NO. 151-84 203-000-00-151-84 Gentlemen : In reply to your letter addressed to Group Supervisor Ricardo G. Lao of Revenue Region No. 3-A, San Fernando Pampanga, please be informed that a sugar planter who delivers sugar cane to the sugar central in pursuance of a contract wherein the central or miller will receive a share in the sugar milled is subject to the 2% miller's tax which shall be withheld by the proprietor or operator of the central and paid by him to the Bureau, pursuant to Section 203 of the Tax Code. On the other hand, if the sugar planter sells his sugar cane to the central or to a sugar marketing cooperative, the said sugar planter, unless he is a marginal farmer; is subject to the annual fixed tax of P100 and to the 1% sales tax. pursuant to Sections 192(1) and 198 of the same Code. A marginal farmer is an individual farmer engaged in small-scale, subsistence farming, whose sales, barters or exchanges of agricultural products produced by himself do not exceed a gross value of P20,000 per annum (LOI No. 1055). atdc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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