Tax of Person Who Acts as "NAMARCO" Distributor and Retailer at the same time
BIR Ruling No. 135-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 28, 1958
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February 28, 1958 BIR RULING NO. 135-58 Mr. Hernane D. Paclibar 40-A Rizal Street Bacolod City S i r : In reply to your letter dated February 3, 1958, I have the honor to inform you that a person who acts as "NAMARCO" distributor and retailer at the same time is essentially a merchant selling at wholesale and at retail subject to the graduated annual fixed tax (C-13) prescribed in Section 182 (A-2) of the Tax Code, as amended. For purposes of the graduated fixed annual tax all sales of the merchant, whether at wholesale or retail, are considered. prll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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