BIR Ruling No. 168-61
BIR Ruling No. 168-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 27, 1961
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March 27, 1961 BIR RULING NO. 168-61 Mr. Jaime Araneta Regional Director Iloilo City S i r : In reply to your letter of February 14, 1961, you are informed that a fishing operator or fisherman who preserves his catch by drying or salting them by adding water and salt is not considered a manufacturer and as such is exempt from the fixed and sales taxes pursuant to Section 188(b) of the National Internal Revenue Code and the case of the Philippine Packing Corporation vs. Collector of Internal Revenue, L-4040 December 26, 1956. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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