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Holder of a C-13 Privilege Tax-Receipt

BIR Ruling No. 002-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 2, 1958

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January 2, 1958 BIR RULING NO. 002-58 Mr. Teodulo P. Garcia Capas, Tarlac S i r : With reference to your letter dated December 23, 1957, I have the honor to inform you that a holder of a C-13 privilege tax-receipt need not secure another privilege tax-receipt for dealing in locally purchased rice or palay provided that the said articles are sold in the same establishment. Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Collector of Internal Revenue

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