Privilege Tax Receipt (C-13) for a Sari-Sari Store and a Drugstore

September 26, 1958 BIR RULING NO. 576-58 Miss Manuela V. Estrada Mamburao, Occidental Mindoro M a d a m : In answer to the queries contained in your letter dated September 4, 1958, I have the honor to inform you as follows: 1. Only one privilege tax receipt (C-13) is required for a sari-sari store and a drugstore where both stores are operated in one establishment. Since you have already paid the privilege tax (C-13) for your drugstore and, inasmuch as you operate your sari-sari store and drugstore in the same establishment, you need not secure another privilege tax receipt (C-13) for your sari-sari store. 2. For selling tobacco and cigarettes at retail in your store, you have to pay the fixed tax of P16.00 prescribed in Section 182(p) of the Tax Code. 3. Being considered as engaged in only one line of business, you may keep only one set of books of accounts. The graduated annual fixed tax that you shall pay shall be based on your gross sales of both medicinal products and general merchandise during the preceding year. Please be informed, further, that beginning June 22, 1957, the professional tax for pharmacists should be paid annually or semi-annually, at the option of the taxpayer. Quarterly payment of the said tax is no longer allowed. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue