Taxability of Consultant on Export and/or Manufacture Procedures of Logs

August 5, 1958 BIR RULING NO. 406-58 Mr. E.F. Constantino Certified Public Accountant R-216 Doa Salud Bldg. Dasmarias, Manila S i r : Reference is made to your letters dated July 30, and August 4, 1958 inquiring as to your taxability as consultant on export and/or manufacture procedures of logs, etc. cdt The services you render consist of the following: "1. Points about production, qualities, textures, hardness, durabilities, and technical properties of wood; "2. Information about lumber consumption abroad, popularity of certain classes of wood, and international market for lumber, timber, plywood, and other wood products; "3. Inspection of qualities of logs for technical description; and "4. Other matters relative to above services." In reply thereto, I have the honor to inform you that, under the facts recited above, you are considered a professional appraiser of domestic products, subject to the fixed tax of P75.00 per annum prescribed in Section 182(B) (1) of the Tax Code. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue