Sufficiency of an Internal Revenue Privilege Tax-Receipt

April 27, 1959 BIR RULING NO. 214-59 Mr. Demetrio Amido General Luna, Quezon S i r : With reference to your letter dated April 13, 1959, requesting information as to whether or not the owner or operator of a traveling rice mill who has paid his municipal tax in one municipality is likewise subject to the municipal tax in other municipalities, I have the honor to inform you that the collection or enforcement of a municipal tax covered by a municipal ordinance is not within the jurisdiction of this bureau. It is, therefore, suggested that you direct your query to the treasurer of the municipality where the rice mill concerned may be in operation. It may be stated here that, for internal revenue tax purposes, an internal revenue privilege tax-receipt secured by an owner or operator of a traveling rice mill from one municipality is sufficient to entitle him to ply his trade anywhere in the country. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue