BIR Ruling No. 437-61

No date supplied BIR RULING NO. 437-61 In answer to your telegram . . . , I have the honor to inform you as follows: As can be deduced from your telegram, you are a "sari-sari" store owner selling at retail, among other things, cigarettes and beer. If such be the case, you are subject to the graduated annual fixed tax (C-13) prescribed in Section 182(A)(2) of the National Internal Revenue Code. For selling cigarettes and beer, you are further subject to the retail tobacco dealer's fixed annual tax (B-9(a) of P16.00 and to the retail dealer in fermented liquors' fixed annual tax (B-7) of P50.00, respectively (Section 182-(A)(3)(p) and (A)(3)(1), Tax Code). Of course, your income and receipts therefrom are, in proper cases, subject to the income and additional residence taxes. Aside from the taxes mentioned, you are not subject to any other internal revenue tax. With respect to the licenses and taxes imposed under the ordinance of Marawi City, it is suggested that the matter be taken up with the City Treasurer of that city, said licenses and taxes not being internal revenue.