BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 11, 1969
Full text
February 11, 1969 Mrs. Rizalina S. Bartolome Proprietor-General Manager R. S. Bartolome & Sons 158 Wilson St. San Juan, Rizal M a d a m : This refers to your letter dated February 3, 1969 requesting that a certification be issued in your behalf to the effect that your sales of the "Work Education and Arts" and "The Filipino Youth" magazines to government schools and offices be exempted from the withholding of taxes as provided in Republic Act No. 1051 and implemented by Revenue Regulations No. 21-67. The request is predicated on our ruling dated May 21, 1968 holding that the abovementioned publications are exempt from the 3% tax prescribed in Section 191 of the Tax Code. In reply, I have the honor to inform you that in conformity with our aforesaid ruling the sale of your hereinabove named publication to government schools and offices is not subject to the withholding tax prescribed in Republic Act No. 1051 as implemented by Revenue Regulations No. 21-67 (formerly Revenue Regulations No. V-40). aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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