Taxes on Beer Consumed by the Officers, Employees and Laborers of San Miguel Brewery, Inc.

March 5, 1958 BIR RULING NO. 156-58 San Miguel Brewery, Inc. Aviles, San Miguel Manila Gentlemen : I have the honor to inform you that this Office has ruled that the beer consumed by the officers, employees and laborers of that company as rations as well as those served by you to your guests, visitors and excursionists are subject to specific tax, there being no law or regulation exempting you from the payment thereof. In view of the foregoing, you are hereby advised to desist from removing beer from the place of production and intended for the above purpose, without the prepayment of the corresponding specific tax. LLphil Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue Copy furnished: Chief, Alcohol Tax Section, B.I.R. All Zones-in-Charge, B.I.R. All Storekeeper-gaugers assigned to Aviles Plant and Polo Plant