Carinderias in Public Market Places

1970 BIR RULING NO. 024-70 Carinderias in Public Market Places . The phrase "except those inside public market places" found in the former provisions of Section 191 of the Tax Code has been eliminated by Republic Act No. 6110. Such being the case, keepers of restaurants, refreshment parlors and other eating places including "carinderias" inside public market places, are now subject to the percentage tax imposed in Section 191-A of the Tax Code, as amended by Republic Act No. 6110. cd Since keepers of said eating places inside public market places are subject to the percentage tax, they are also subject to the annual fixed tax of P50.00, pursuant to Section 182(A)(1) of the Tax Code, as amended, and not to the graduated annual fixed tax imposed in Section 182(A)(2) of the same Code. However, they are exempt from the payment of the annual fixed tax, if their gross monthly receipts do not exceed P200.00. (Sec. 182(C)(1), Tax Code, as amended).