Taxes on Public Market Vendors

February 28, 1958 BIR RULING NO. 166-58 Mr. Pastor N. Danac 2046-A Azcarraga Manila S i r : In reply to the queries contained in your letter dated January 8, 1958, I have the honor to inform you as follows: cdt All persons engaged exclusively in the sale in public market places of domestic meat, fruits, vegetables, game, poultry, fish and other similar domestic food products, whether at retail or wholesale, are exempt from the fixed and percentage taxes, pursuant to Section 182(C)(2) and paragraph (b) of the second paragraph of Section 188, respectively, of the Tax Code, as amended by Republic Act No. 1856. Public market vendors, however, who sell not only the aforementioned domestic food products but also locally purchased imported grocery items, whether at retail or wholesale, are subject to the graduated fixed annual tax prescribed in Section 182(A)(2) of the Tax Code, as amended, unless their gross sales or receipts during any month in a given year do not exceed P200.00, in which cases, they are exempt from the aforesaid fixed tax, in accordance with Section 182(C)(1) of the said Code. Public market vendors selling exclusively, whether at retail or wholesale, domestic meat, fruits, vegetables, game, poultry, fish and similar domestic food products in public market places, are exempt from the requirement of issuing sales or commercial invoices or receipts, pursuant to Section 204 of the Tax Code, as amended by Republic Act No. 1856. The aforesaid exemption, however, cannot be availed of by said vendors if they sell articles or products other than those aforementioned. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue