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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 28, 1976

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April 28, 1976 Mr. Alfredo S. Guzman San Vicente Development & Marketing Corp. Rm. 324 Natividad Building Escolta, Manila S i r : In reply to your letter dated April 5, 1976, I have the honor to inform you that the sale of agricultural products, such as live hogs by the producer thereof whether domestically or for export is exempt from the sales tax pursuant to Section 188(b) of the Tax Code. aisa dc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3

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