Revocation of Notarial Commission and Disqualification from Reappointment as Notary Public for Two (2) Years of Atty. Myrna D. Santiago

July 24, 1961 BIR RULING NO. 286-61 Atty. Andres R. Amante, Jr. Suite 517, May Building Rizal Avenue, Manila S i r : In reply to your letter dated May 22, 1961, I have the honor to inform you that proprietors or operators of rice and corn mills are subject to tax regardless of the horsepower of their mills. The proposal to exempt rice or corn mills of 16 horsepower or less (H.B. No. 7151) was vetoed by the President. cdta Where the mill owner or operator mills his own cereal for consumption no tax is due and payable; but if cereal belonging to another person is milled on the sharing basis, his share is subject to tax even if such share is destined for his consumption. The miller is under obligation to withhold the 2 milling tax based on the actual selling price or market value of the milled products at the time they leave the mill warehouse. The owner of the milled product must be made to understand that the tax is his primary liability and is totally different from the milling fee and that the miller is merely collecting the tax for the Government. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue