BIR Ruling No. 267-61
BIR Ruling No. 267-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 30, 1961
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June 30, 1961 BIR RULING NO. 267-61 Mr. Alberto Villamin Gasan, Marinduque S i r : In answer to your letter requesting information on your taxability as a rice mill ("kiskisan") operator, please be informed as follows: prcd The 2% tax prescribed in Section 189 of the National Internal Revenue Code applies to all rice mill operators or proprietors irrespective of the milling capacity of their mills. Where palay belonging to others is milled for a fee, the 2% tax shall be based on the market value of the rice milled and the by-products. The tax shall be charged to the owner of the milled products and withheld by the operator or proprietor of the mill. prll The tax is due and payable regardless of the disposition of the milled products by the owners thereof. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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