Special Guidelines on the Provision of Social Amelioration Measures by DSWD, DOLE, DTI, DA, DOF, DBM, and DILG to the Most Affected Residents of the Areas under ECQ

October 24, 1972 The Regional Director Revenue Region No. 16 Butuan City S i r : This refers to your letter dated October 3, 1972 requesting information as to whether or not operators of motor-tricycles operating within the different cities and municipalities in your Region are subject to percentage tax. In reply, please be informed that proprietors or operators of motor-tricycles are considered transportation contractors subject to the 2% tax prescribed in Section 192 of the 2% tax prescribed in Section 192 of the Tax Code (BIR Ruling No. 63-047) Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue