Coverage of the C-13 Privilege Tax Receipts

October 8, 1958 BIR RULING NO. 559-58 Mr. C. M. Aguirre Store Administration Manager Del Rosario Bros. Inc. S i r : In reply to your letter of October 1, 1958, asking information as to whether or not the tax (C-13) paid by the head Office at Makati, Rizal covers the retail store to be put up in Santa Mesa, Manila, and the retail of phonograph records at Cubao, Quezon City and Plaza Goiti, Manila, I have the honor to inform you in the negative, because, pursuant to Section 178 of the Tax Code, the tax on business is payable for every separate and distinct establishment or place where business subject to tax is conducted. Accordingly, every retail establishment maintained by the company must be provided with separate C-13 privilege tax receipts. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue