BIR Ruling No. 134-61
BIR Ruling No. 134-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 22, 1961
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March 22, 1961 BIR RULING NO. 134-61 The Commonwealth Foods, Inc. Yakal corner Pasong Tamo St. Makati, Rizal Gentlemen : This is in connection with your letter dated February 28, 1961, requesting information as to whether or not your salesmen are liable to the payment of C-14 or C-13 under the following facts: LLpr "Our firm is a manufacturer of coffee products which are distributed by salesmen employed by us with fixed salary through our own trucks. Each salesmen has a peddler license, C-14". In answer thereto, I have the honor to inform you that since each of the aforesaid trucks is a business establishment, is follows that you also must furnish each of them with the requisite privilege tax receipt, that is, C-14. You are, however not required to secure C-13. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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