BIR Ruling No. 259-61
BIR Ruling No. 259-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1961
Full text
June 21, 1961 BIR RULING NO. 259-61 In reply to your query, I have the honor to inform you that the owner of a gasoline station is a gasoline dealer subject to the graduated fixed tax prescribed in Section 182 of the National Internal Revenue Code. He is not a real estate dealer notwithstanding the provision of the Sub-Lease Agreement executed by and between him and the Caltex Company for the reason that the company never occupies the premises. The owner remains in possession of the gasoline station in spite of the Sub-Lease Agreement. The one-half centavo per liter given by the Company to the owner of the gasoline station is not really rentals but allowance for the operation and upkeep of the station, and to furnish him the necessary incentive to increase his sales. aisadc
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.