Tax Imposed on Salted Fish and Dried Fish
BIR Ruling No. 460-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 23, 1959
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September 23, 1959 BIR RULING NO. 460-59 Mr. Epitacio P. Cajegas Tagbilaran, Bohol S i r : In reply to your letter dated February 23, 1959, I have the honor to inform you that salted fish and dried fish are considered manufactured products subject to the 7% sales tax prescribed by section 186 of the Tax Code, as last amended by Republic Act No. 2025. Accordingly, a fisherman who catches fish, salts his catch and sells the same to the public is considered a manufacturer subject to the fixed and percentage taxes prescribed in Sections 182(A)(1) and 186, respectively, of the Tax Code, as amended. Very truly yours, (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue
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