Non-exemption from the Graduated Fixed Annual tax of Stallholders of the Carbon Market Selling Imported Canned Goods

June 25, 1958 BIR RULING NO. 340-58 Mr. Teodorico Mendez President, Public Market Vendors Assn. Carbon Market, Cebu City S i r : With reference to the letter-compliant of certain stallholders of the Carbon Market (Public market), that locality, relative to the imposition of the graduated fixed annual tax (C-13) upon them, I have the honor to inform you that, in accordance with Section 182(C)(2) of the Tax Code, as amended, only persons in public market places, selling exclusively domestic meat, fruits, vegetables, game, poultry, fish and other similar domestic food products are exempt from the fixed tax prescribed in said section. Investigation disclosed, however, that complaint-vendors are actually selling articles consisting of 95% imported canned goods and 5% vegetables and fruits. Under the circumstances, complaint-vendors do not fall within the exemption provisions of the law and, therefore, are subject to tax. prll Accordingly, the request of the stockholders for exemption from the graduated fixed annual tax (C-13) has to be, as it is hereby, denied. Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue