BIR Ruling

March 5, 1968 Mr. Pedro G. Falcatan R-204 Z. Syndicate Building Zamboanga City S i r : In reply to your undated letter requesting information as to whether your client's books of accounts as owner of a restaurant serving fermented liquor to customers is subject to verification for specific tax purposes, I have the honor to inform you that as your client is only a retailer of fermented liquor (beer) he is not subject to the specific tax prescribed in Title IV of the Tax Code. Accordingly, he is not required to comply with the requirement of Section 130, nor is he subject to the tax imposed by Section 135, both of the Tax Code. However, liquors and wines other than fermented liquor (beer) being sold by your client may be checked to determine whether the legitimate specific tax has been paid thereon or the labels attached thereto are genuine. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue