Definition of the Term "Arrastre Contractor"
BIR Ruling No. 302-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 14, 1960
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July 14, 1960 BIR RULING NO. 302-60 Examiner Pedro L. Ocampo (Thru the Provincial Revenue Officer) Davao City S i r : Reference is made to your letter dated June 6, 1960 requesting for a definition of the term "arrastre contractor" as provided for in section 191 of the National Internal Revenue Code, as amended by Republic Act No. 1612. In the case of "Simeon Sadaya vs. Collector of Internal Revenue", B.T.A. Case No. 4, the court laid down a distinction between "arrastre service" and "stevedoring", thus: "Arrastre service covers the handling of cargoes at piers or wharves while stevedoring is concerned with loading and unloading of cargoes into or from the hold of vessels." cdtech Please be guided accordingly. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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