Producers or Growers of Coconuts are Not Subject to the 7% Tax
BIR Ruling No. 646-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 24, 1959
Full text
November 24, 1959 BIR RULING NO. 646-59 Misamis Oriental Federation of Farmers' Extension Clubs Cagayan de Oro City Attention : Mr . Pio F . Roa, Secretary Gentlemen : In connection with the request you directed to the President of the Philippines to effect an order for the Provincial Revenue Officer of Misamis Oriental to desist from collecting the producers' tax of 7% for the yeas 1956 and 1957 from coconut farmers, which matter was referred to this Office for appropriate action, I have the honor to inform you that producers or growers of coconuts are not subject to the 7% tax prescribed by section 186 of the National Internal Revenue Code on their sales of coconut or copra, the same being agricultural products. It is further informed that the Provincial Revenue Officer of Misamis Oriental has been advised accordingly. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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