Salesmen of Cigarette Factories Who Travel from Place to Place
BIR Ruling No. 272-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 14, 1959
Full text
May 14, 1959 BIR RULING NO. 272-59 Mr. Jose S. Biosa 450 Quirino Avenue Paraaque, Rizal S i r : In reply to your letter dated January 10, 1959, I have the honor to inform you that if the agents mentioned therein refer to the salesmen of the cigarette factories who travel from place to place to sell the products of said factories for commission, issuing the latters' invoices on sales made by them, said agents are not covered within the purview of Revenue Regulations No. V-62 provided that their sales are duly entered in the books of the factories employing them. Said agents are mere peddlers and inasmuch as their sales are apparently at wholesale, they should be provided with a wholesale peddler of manufactured tobacco privilege tax-receipt. The gross receipts or compensation of said agents consist only of their commissions. cdta Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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