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CA 466 Section 197

Privilege secured by payment of tax.

Section 197

SEC. 197. Privilege secured by payment of tax. — A person who has paid the tax as a manufacturer of distilled spirits, manufactured liquors or wines, fermented liquors, cigars, cigarettes, snuff, or other manufactured tobacco may, without further payment of privilege tax, sell his products at wholesale and in the original packages at the place of manufacture, but not otherwise. A retail liquor dealer may without further payment of privilege tax engage in business as a retail vino dealer.

Read the full instrument → · Open the chapter this section belongs to: CHAPTER I - Tax on Business →

Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).

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