BIR Ruling No. 179-61

May 22, 1961 BIR RULING NO. 179-61 Mr. Domingo G. Suck Attorney-at-Law 1200 Andalucia, Manila S i r : In reply to your letter of even date, please be informed that, a person, who intends to engage in business of buying live chickens, ducks and turkeys from other persons and subsequently slaughters and dresses the same for sale to his customers, is subject to the graduated fixed annual tax prescribed in Section 182(A)(2), in relation to Sections 178 and 180, of the Tax Code, as amended, the initial payment of which is P10.00. If your client, therefore, intends to engage in business as above-explained, then, you committed no error in stating your opinion that said business is not subject to the sales tax prescribed in Section 182(A)(2), of the Tax Code. It is understood, however, that the same taxpayer will be subject further to the income and residence taxes prescribed by law. cdt Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue