Taxability of a Wholesale Peddler Carrying at One and the Same Time Distilled, Manufactured and Fermented Liquor

November 2, 1967 BIR RULING NO. 044-67 The Revenue Collection Agent Cabadbaran, Agusan S i r : This is with reference to BIR Ruling No. 66-022, dated May 23, 1966, relative to your letter dated February 14, 1966, holding that a wholesale peddler carrying at one and the same time distilled, manufactured and fermented liquors is subject to only one privilege tax (B-12(a) at P100.00 per annum. In this connection, please be informed that after a careful restudy of the applicable provision of law Section 182(A)(3)(d) of the Tax Code, this Office is of the opinion and so holds that a wholesale peddler, carrying at one and the same time distilled or manufactured liquor and fermented liquor is subject to two privilege taxes one B-12(a) for distilled and manufactured liquor at P100.00 per annum and another B-12(a) for fermented liquor at P100.00 per annum or two B-12(a) at P100.00 each or P200.00 in all. cdtech This supersedes BIR Ruling No. 66-022, dated May 23, 1966. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue