The Legal Fees to be Collected in Cases of Liquidation of Solvent Juridical Debtors, Liquidation of Insolvent Juridical and Individual Debtors, Conversion from Rehabilitation to Liquidation Proceedings, Suspension of Payments of Insolvent Individual Debtors and Petitions in an out of Court Restructuring Agreement Provided under A.M. Nos. 12-12-11-SC and 15-04-06-SC

May 8, 1958 BIR RULING NO. 259-58 Standard Drug House 954 Misericordia St. Sta. Cruz, Manila Gentlemen: Reference is made to your letter dated May 7, 1958 inquiring whether or not your sale of denatured and refined alcohol to government agencies thru public bidding is covered by your C-13 privilege tax-receipt. You further alleged that you do not have any stock of such alcohol and that you procure the alcohol only when you are awarded a bid and the corresponding purchase order is received by you. In reply thereto, I have the honor to inform you that your sale of denatured alcohol is covered by your C-13 privilege tax-receipt; but for the sale of refined alcohol, which is evidently done at wholesale, you should provide yourselves with the wholesale liquor dealer's privilege tax-receipt. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue