Dealer in Ice, Not Required to Secure a Franchise from the Public Service Commission
BIR Ruling No. 274-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 13, 1958
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May 13, 1958 BIR RULING NO. 274-58 Mr. Francisco Velasco c/o Sorsogon Ice Plant Sorsogon, Sorsogon S i r : In reply to your letter dated April 9, 1958, I have the honor to inform you that a person who buys ice for the purpose of resale is a dealer subject to the graduated fixed annual tax (C-13) prescribed by Section 182 of the Tax Code. A dealer may sell his goods in any part of the country under his C-13 privilege tax receipt. A dealer in ice is not required to secure a franchise from the Public Service Commission. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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