BIR Ruling No. 102-62

September 7, 1962 BIR RULING NO. 102-62 Mr. Reynaldo R. Mansilla 255-C Int. Libertad St. Pasay City S i r : Reference is made to your letter dated April 27, 1962, requesting information on the following: "I have the honor to request your goodselves to please advise and inform me of the following matter as to whether I be required to secure the necessary privilege tax on business and occupation and pay the corresponding percentage sales tax out of my total gross earnings. At present, I am employed by a certain establishment as sales manager and that I am also acting for sometime in full capacity as manager of the firm in case the owner is out on vacation. I don't receive any compensation as salary whatsoever, except that the management in return for the services I rendered, I receive as my compensation a sort of a very small percentage of its monthly gross sales which in my humble opinion is indirectly my salary or commission for it is not fixed in nature and it varies with the volume of sales. Likewise, my activity as sales manager in such establishment is merely to attend to customers who happens to come within and that I never go out to different establishments to solicit sales on prospective and proposed customers, neither nor I deliver goods as the case may be. In answer thereto, I have the honor to inform you that, based on the aforequoted facts, you are a mere employee of the above-mentioned firm. Accordingly, you are not liable to any business of occupation tax. prcd Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue