Tax Status of a Person Hauling Logs
BIR Ruling No. 454-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 12, 1960
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October 12, 1960 BIR RULING NO. 454-60 1st Indorsement Returned to the Regional Director, District No. 10, Davao City, the papers bearing on the case of Mr. Reynaldo L. Fernandez of Gingoog City. Before August 24, 1956, the business of felling and bucking logs was not subject to tax under section 191 of the Tax Code. However, a person hauling logs is considered a transportation contractor subject to the annual fixed and percentage taxes. lexlib The assessment against Mr. Fernandez is therefore in order. MELECIO R. DOMINGO Commissioner of Internal Revenue
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