Exemption from 3% Caterer's Tax — Filia Marketing Corporation

April 14, 1981 BIR RULING NO. 073-81 192-2 000-00 073-81 A. B. Aluquin & Associates Certified Public Accounts ABA Bldg. 3308 Zapote St. Makati, Metro Manila Attention: Mr . Arturo A . Aluquin Gentlemen : This refers to your letter dated December 8, 1980 requesting in behalf of your client, Filia Marketing Corporation, a ruling as to whether or not said corporation is subject to the 3% caterer's tax on its sale of ice cream products. You have represented that Filia Marketing Corporation buys ice cream products from a local manufacturer/processor and sells the same in cones and/or gallons thru its several owned scooping centers; and that said centers are not provided with chairs and tables to serve the customers. In reply, I have the honor to inform you that under the foregoing facts, your client is not considered a caterer subject to the 3% tax prescribed in Section 266 of the Tax Code of 1977, as amended. It is however, considered an ice cream dealer subject to the graduated annual fixed tax (C-13) prescribed in Section 192(2) of the Tax Code, the initial amount of which is P20.00. Thereafter, the amount of tax will depend upon the amount of gross sales during the preceding calendar year. aisadc It may be stated that pursuant to Section 188 of the Tax Code of 1977, as amended, each of your scooping centers or branches selling ice cream is considered a separate or distinct establishment or place where business subject to tax is conducted. Hence, each branch is liable for the payment of a separate annual graduated fixed tax imposed by Section 192(2) of the same Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner