Tax Exemption Granted to Filipino Rice Vendors in the Public Market

August 8, 1960 BIR RULING NO. 345-60 Mr. Pedro Singson Vigan, Ilocos Sur S i r : This is in answer to the petition of the rice vendors in the public market of Vigan, Ilocos Sur for exemption from the fixed tax prescribed in section 182 of the Tax Code. Under previous rulings, this Office held that rice vendors in public market places are subject to the graduated annual fixed tax. However, upon the passage of Republic Act No. 2376 which took effect on June 29, 1959, the date of its approval, retail dealers of rice in public markets places including "tabu", "talipapa" and other barrio markets are exempted from the fixed tax. The exemption is, however, limited only to Filipinos. Pursuant to the same Act, fixed taxes heretofore unpaid or uncollected from said dealers are condoned. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue