Tax Liability of Pacific Equipment Corporation
BIR Ruling No. 422-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 3, 1959
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September 3, 1959 BIR RULING NO. 422-59 Mr. Clemente J. Celso Attorney-at-Law Suites 314-315 Yuchengco Bldg. 484 Rosario, Manila S i r : In reply to your letter of August 11, 1959, I have the honor to inform you that your client, the Pacific Equipment Corporation, which is engaged merely in transporting excavated-in-place earth belonging to another person from a designated place to another, is a transportation contractor and as such subject to the fixed and percentage taxes prescribed in sections 182(A)(1) and 192 of the Tax Code. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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