BIR Ruling

April 24, 1974 Mr. Danny Oria Bacugan, Puerto Princesa City Palawan S i r : This refers to your letter to His excellency, the President of the Philippines dated January 14, 1974 requesting that you be exempted from the payment of internal revenue taxes in the amount of P50.00 as proprietor of a sari-sari store selling tobacco and vino products: cdi In reply, I have the honor to inform you that as owner of a sari-sari store, you are subject to the graduated annual fixed tax (C-13), the initial amount of which is P10.00. (Sec. 182(A)(2) of the Tax Code). As a retail vino dealer, you are subject to another fixed tax of P20.00 (Sec. 182(A)(3)(i) of the Tax Code); and for retailing tobacco products, you are subject to another P20.00 annual fixed tax (Sec. 182(A)(3)(p) of the Tax Code). The collection, therefore, of the total amount of P50.00 from you is in accordance with law. Unless the Tax Code is amended, you remain subject to the aforesaid taxes as long as you operate a sari-sari store and retail tobacco and vino products. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5