BIR Ruling No. 128-65

December 2, 1965 BIR RULING NO. 128-65 Certeza Instruments Corporation P. O. Box 46, Quezon City Attention : Mr . Melquiades B . Guiang Certified Public Accountant Gentlemen : This refers to your letter dated July 2, 1965, stating that the Certeza Instruments Corporation is a domestic corporation with head office at 855 E. de los Santos Avenue, Quezon City; that it is engaged in importing, buying and selling in wholesale or at retail of engineering and surveying apparatus & supplies, hardwares, school and office supplies; that it desires to have special service units composed of several salesmen and delivery trucks, to serve as roving stores; that it will be provided with all the merchandise of the head office to be peddled to the barrios, municipalities and provinces on spot cash or charge accounts; that the salesmen will issue sales invoices, delivery receipts as well as official receipts (if COD) of the corporation to the buyers; and that said roving stores will report to the head office if all their carried merchandise are sold. You now request a ruling as to what taxes are to be paid by said roving stores. In answer thereto, I have the honor to inform you that, based on the facts presented, each truck shall be considered a distinct and separate establishment or place where business is conducted which should be provided with a distinct and separate C-13 (graduated fixed tax) privilege tax receipt pursuant to Section 178 of the Tax Code. cdta Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue