BIR Ruling

December 20, 1972 Pork Vendors Association Surigao City Gentlemen : In reply to your telegram dated October 26, 1972, I have the honor to inform you that, unless he falls within the exemption provided by law, a pork vendor is subject to the annual graduated fixed tax imposed by Section 182(A)(2) of the Tax Code, notwithstanding his payment of the quarterly fixed tax and daily slaughter tables and stockyard fees to the City Treasurer's Office. aisadc Section 182(C)(2) of the Tax Code provides that Filipinos in public market places selling at retail all forms or kind of food products, meats, fruits, vegetables, game, poultry, fish and other raw or cooked food products whose stock in trade on any one day does not exceed a retail value of one hundred pesos, are exempt from the payment of the annual fixed tax prescribed in said section. Consequently, in order that a pork vendor can be exempt from the fixed tax, the following requisites must be present: 1. He must be a Filipino; 2. He sells his pork in public market places; 3. He sells his pork at retail; and places; 4. His stock in trade on any day does not exceed a retail value of P100.00. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue