Owner-Operators of Rice and Corn Mills Regardless of the Size or the Horsepower

November 25, 1960 BIR RULING NO. 514-60 Miss Ciriaca Lipango Cabucgayan, Sub-province Biliran Leyte, Philippines M a d a m : In answer to the query contained in your letter dated November 6, 1960, I have the honor to inform you that owner-operators of rice and corn mills regardless of the size or the horsepower thereof, are subject to the 2% miller's tax prescribed in section 189 of the Tax Code. The 2% tax is payable by the owner of the rice or corn milled. However, it is the obligation of the proprietor or operator of the mill, in case he mills only for compensation or fee, to withhold the tax due and pay it to the government. Should he fail to do so, he shall be held personally liable therefor. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue