BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 24, 1971
Full text
September 24, 1971 Dr. Honorio N. Reyes Provincial Veterinarian and Provincial Project Director Bureau of Animal Industry Sta. Cruz, Laguna S i r : This refers to your letter of even date requesting information as to whether or not sellers of pigs, ducks and cattle (backyard category) are required to pay sales tax. In reply, I have the honor to inform you that pigs, ducks and cattle are agricultural products and the sale thereof by the raisers, of said products is exempt from the sales tax in accordance with Section 188(b) of the Tax Code. acd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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