BIR Ruling No. 074-65

July 7, 1965 BIR RULING NO. 074-65 The Regional Director Regional District No. 1 Baguio City S i r : With reference to your letter dated February 5, 1965 requesting a clarification of BIR Ruling No. 134, s. 1961, you are hereby informed as follows: BIR Ruling No. 134, s. 1961, provides that each truck which effects the sale of the products of a manufacturing company should be provided with C-14 privilege tax-receipt. This ruling considers each truck as an establishment or place where business is conducted, and, therefore, pursuant to Section 178 of the Tax Code, should be provided with a privilege tax-receipt. The tax-receipt in such cases should be issued in the name of the manufacturing company and the fact that the tax-receipt is issued for the corresponding truck should be indicated therein. The tax-receipt should not be issued in the name of the salesman managing the truck. The salesman managing the truck is not subject to any business tax. Please be guided accordingly. cdtech Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue