Tax Liability of a Wholesale Liquor Dealer
BIR Ruling No. 381-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1958
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July 18, 1958 BIR RULING NO. 381-58 Standard Drug House 954 Misericordia Manila Gentlemen : With reference to your letter dated May 12, 1958, relative to the ruling contained in the letter of this Office to you dated May 8, 1958 holding you liable to the wholesale liquor dealer's privilege tax for the sale, thru public bidding, of refined alcohol to government offices, I have the honor to inform you that a wholesale liquor dealer, as defined by Section 194(g) of the Tax Code, comprehends every person who for himself or on commission sells or offers for sale wines or distilled spirits (other than denatured alcohol) in larger quantities than five liters at any one time. Since your sales of refined alcohol to government offices evidently involves a quantity of more than five liters at any one time, you are clearly a wholesale liquor dealer. We are not aware of any previous ruling to the effect that sales to hospitals, laboratories and government entities which are not intended for resale are classified as retail sales. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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