Tax Imposed on the Operation of a Sari-Sari Store

September 26, 1958 BIR RULING NO. 573-58 Mr. Emilio Verallo San Dionisio, Iloilo S i r : In reply to your query of August 11, 1958, I have the honor to inform you that for the operation of a sari-sari store, you are subject to the graduated fixed annual tax prescribed by Section 182(A)(2) of the Tax Code, the initial rate of which at the start of the business is P10.00, and, thereafter, the rate shall depend on the amount of gross sales during the preceding year. For the sale at retail of fermented liquor such as beer, lager beer, ale, porter, and other fermented liquors you are subject to a separate fixed tax, the amount of which is P50.00 per annum. For the sale at retail of wines and liquors of domestic production, you are again subject to a separate fixed tax, the amount of which is P20.00 per annum. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue