Common Carrier's Tax Imposed on the Business of Barging and Towing Services
BIR Ruling No. 189-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 4, 1988
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May 4, 1988 BIR RULING NO. 189-88 103 (j) 082-88 189-88 Gentlemen : This refers to your letter dated March 7, 1988 requesting a ruling whether or not your business of barging and towing services which transports cargoes from port to another port is subject to value-added tax. In reply, please be informed that the above business falls under the category of services performed by a transportation contractor which are subject to the common carrier's tax pursuant to Section 115 of the Tax Code, as amended by Executive Order No. 273. Such being the case, you are exempt from the value-added tax pursuant to Section 103(j) of the same Code, as amplified by Section 9(b)(10)(C) of Revenue Regulations No. 5-87. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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