Classification of the Business of, and the Taxes Due from, a Person Who at the Pier
BIR Ruling No. 271-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 5, 1960
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July 5, 1960 BIR RULING NO. 271-60 Mr. Fidel R. Sacdalan Suites 204-205, Wm. Li Yao Bldg. Sta. Cruz, Manila S i r : Reference is made to your letter dated June 1, 1960 requesting opinion on the classification of the business of, and the taxes due from, a person who at the pier, and by agreement with owners of cargoes, undertakes the unloading of the said cargoes from the truck by laborers engaged by him and the loading of the same to the ship for a certain compensation. In reply, I have the honor to inform you that such person is a stevedore subject to the fixed and percentage taxes prescribed by sections 182 and 191 of the Tax Code. A stevedore is one engaged in the business of loading and unloading cargoes into or from the holds of vessels. (Simeon Sadaya vs. The Collector of Internal Revenue, B.T.A. Case No. 4.) Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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