BIR Ruling No. 299-82
BIR Ruling No. 299-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 26, 1982
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November 26, 1982 BIR RULING NO. 299-82 192-2 102-82 299-82 Davao Creosoting and Construction, Inc. 3rd Floor, Lawaan Bldg. Claro M. Recto Street Davao City Attention: Mr . Antonio B . Florendo President & Manager Gentlemen : In reply to your letter dated November 12, 1982, I have the honor to inform you that for engaging in the business of buying raw wood poles and lumber from sources and selling the same after treatment with preservatives thru "oil-borne creosote" or "water-borne (tanalith)" chemicals, you are subject to the graduated annual fixed tax under Section 192(2) of the Tax Code. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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