Tax Liability of a "Bodega"

July 29, 1958 BIR RULING NO. 414-58 The Provincial Revenue Officer Thru the Regional Director Bureau of Internal Revenue Regional District No. 9, Cagayan de Oro City S i r : In reply to your letter dated May 20, 1958, you are informed that a bodega of itself is not considered a business establishment; but if sales, whether at wholesale or retail, are made in a bodega, the latter may be considered a business establishment. It is noted that the person mentioned in the query of Mr. Aseniero is a wholesale dealer in copra. His business, therefore, necessitates his maintaining a bodega. If the bodega is utilized solely for storage purposes, it cannot be considered a separate business establishment. The fact that the taxpayer is maintaining two (2) or more trucks for transporting copra purchased by him will not alter his business status. Please be guided accordingly. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue