Sari-Sari Store Serving Lunch to 12 Employees Daily

September 25, 1959 BIR RULING NO. 462-59 Mr. Alberto Pangilinan 1880 Dart, Paco M a n i l a S i r : This is with reference to your letter dated September 25, 1959, wherein you furnished this Office with the following data: cd "May I ask your opinion whether, under the existing laws and regulations of the Bureau of Internal Revenue, we are required to pay license or fee under the following circumstances? My wife is operating a sari-sari store at Dart St., Paco, Manila near an office. Some of the employees requested us if we could serve them lunch, because of the proximity of our place to their office. We have acceded to their request and now, we are serving lunch to twelve (12) employees daily. In this connection, I wish to state that we do not serve lunch to other persons, except them. They are served at our own dining table by the members of our family." In answer thereto, I have the honor to inform you that under the foregoing circumstances, you are not considered as being engaged in business, and, as such, you are not subject to the payment of any business tax. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue