Mobilgas Service Station Operator
BIR Ruling No. 201-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 17, 1959
Full text
April 17, 1959 BIR RULING NO. 201-59 Mr. Antonio Frias c/o Frias Mobilgas Station San Jose, San Miguel Bulacan S i r : Reference is made to your letter dated February 10, 1959, requesting information whether or not as a mobilgas service station operator, you are subject to the requirements of Revenue Regulations No. V-62. In answer thereto, I have the honor to inform you that this Office understands that mobilgas service stations sell gasoline and other fuel oil directly to the consumers for their consumption. Such being the case, said service stations cannot be considered wholesale dealers of articles subject to specific tax and, therefore, need not comply with the requirements prescribed in said regulations. In this connection, it may be stated that Revenue Regulations No. V-62 is being amended accordingly. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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