Tax Liability of a Fishing Operator or Producer of Fish

May 5, 1959 BIR RULING NO. 238-59 Mr. Ciriaco Tan Liminangoong, Taytay Palawan S i r : In answer to your letter dated November 19, 1958, I have the honor to inform you that, as a fishing operator or producer of fish who, prior to the sales thereof, dries them, you are subject to the fixed tax of P20.00 per annum, pursuant to section 182(4) of the National Internal Revenue Code, as amended. You are further subject to 7% sales tax on your sales of the dried fish, based on the gross selling price thereof, pursuant to section 186 of the same Code. As a manufacturer of "bagoong", you are likewise subject to the aforesaid sales tax, based also on the gross selling price of the bagoong. As such manufacturer, however, you need not pay another privilege tax, if you manufacture the "bagoong" in the same establishment where you sell the fish produced by you. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue