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Tax on Rice or Corn Mill Operators or Proprietors

BIR Ruling No. 175-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 10, 1958

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March 10, 1958 BIR RULING NO. 175-58 Mr. Barbaro Tuble Santa Catalina Negros Occidental S i r : In reply to your query dated February 19, 1958, I have the honor to inform you that rice or corn mill operators or proprietors are subject to the 2% tax regardless of the horsepower of their mills. It may be stated in this connection that the proposed amendment to Section 189 of the Tax Code exempting from tax rice and corn mill operators or proprietors using not more than 16-horse power engines was vetoed by the President of the Philippines. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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