BIR Ruling

November 23, 1971 Mr. Jose C. V. Limtuy Rm. 308 Marvel Bldg., No. 2 576 Juan Luna, Manila S i r : This refers to your letter dated October 23, 1971 requesting information as to whether or not a manufacturer who is a holder of a C-14 Privilege Tax Receipt is required to secure a C-14 Privilege Tax Receipt for each delivery vehicle is provided with the official sales invoices of the manufacturer. cdi In reply, I have the honor to inform you that each delivery vehicle is considered as an establishment or place where business is conducted within the purview of Section 178 of the Tax Code. Such being the case, each delivery vehicle should be provided with a C-14 privilege tax receipt. The tax receipt in such cases should be in the name of the manufacturer and the fact that the tax receipt is issued for the corresponding delivery vehicle should be indicated therein. (BIR Ruling No. 65-074). acd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue