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Percentage of Physicians on Drugstores

BIR Ruling No. 398-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 12, 1960

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September 12, 1960 BIR RULING NO. 398-60 Mrs. Soledad Kabatingan Botica Soledad Glan, Cotabato M a d a m : In answer to your letter dated August 9, 1960, I have the honor to inform you that the internal revenue laws and regulations do not contain provisions requiring drugstore owners to give a percentage to physicians of the receipts derived by them from prescriptions. It is suggested in this connection that you direct your query to the Board of Medical Examiners. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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