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Tax Liability of the Keepers of Restaurants or Panciterias

BIR Ruling No. 207-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 11, 1960

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April 11, 1960 BIR RULING NO. 207-60 Mr. Tomas P. Lacsamana Municipal Treasurer Concepcion, Tarlac S i r : In reply to your letter dated March 23, 1960, I have the honor to inform you that keepers of restaurants or paciterias are subject to 7% tax on their sales of vino, pursuant to section 191 of the Tax Code. lexlib Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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