BIR Ruling No. 066-65
BIR Ruling No. 066-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 18, 1965
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June 18, 1965 BIR RULING NO. 066-65 Mr. Alfredo C. Coronado 3934 Sta. Mesa Boulevard Sampaloc, Manila S i r : In reply to your letter dated April 30, 1965, I have the honor to inform you that a privilege tax receipt cannot be transferred by the person to whom issued to another person for the latter's use, the privilege tax being personal to the person who paid it. The question of whether or not a municipal license is transferable is not within the province of this Office. It is suggested however, that you direct your inquiry on this matter to municipal authorities concerned. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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