Tax on the Sale at Retail of Alcohol
BIR Ruling No. 068-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 25, 1960
Full text
January 25, 1960 BIR RULING NO. 068-60 Mamerto Jacinto, Jr. & Co. 306 Burke Building Escolta, Manila Gentlemen : In answer to your query dated January 23, 1960, I have the honor to inform you that the sale at retail of alcohol 36 requires the payment of the privilege tax as retail vino dealer (B-5) before engaging in said business. However, if you are already provided with a privilege tax receipt as retail liquor dealer (B-4) you may engage in business as retail vino dealer in the same establishment without the necessity of paying the B-5 privilege tax. If you intend to sell alcohol 36 in larger quantities than five liters at any one time, or sell the same for the purpose of resale, irrespective of quantity, you have to secure a B-6-W permit required under Revenue Regulations No. V-62, as amended and to pay the privilege tax as wholesale liquor dealer (B-6) before commencing said business. cdt Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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