Sale of Cigarettes, Fermented Liquor and Vino
BIR Ruling No. 098-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 16, 1959
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February 16, 1959 BIR RULING NO. 098-59 Mr. Paulino S. Colina Salaman, Lebak Cotabato Province S i r : In reply to your letter dated January 28, 1959, I have the honor to inform you that the sale of cigarettes, fermented liquor and vino by the owner of a retail store is not considered for purposes of the graduated annual fixed tax payable by him. Accordingly, the amount of the graduated annual fixed tax payable by you should be P10.00, based on the sum of P7,740.00 which constitutes your gross sales of "sari-sari". Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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