BIR Ruling

May 14, 1974 Machinery and Engineering Supplies, Inc. Ayala Avenue, Cor. Camagong St. Makati, Rizal Attention: Jaime S . Roco Gentlemen : Reference is made to your letter dated April 26, 1974, stating as follows: ""A", an importer, duly provided with the Privilege Tax Receipt (C-14) as importer, imported articles, which articles, "A" paid the corresponding Advance Sales Tax on said imported articles. Later on, "A" sells said imported articles to his customers. cdt " Question : Is "A" still subject to the Graduated Fixed Tax (C-13) on said imported articles?" In reply, I have the honor to inform you that on importer who has properly paid the corresponding advance sales tax on his importation and subsequently sells the imported goods to his customers, is not subject to the graduated annual fixed tax (C-13) under Section 182(A)(2) of the Tax Code. Please be guided accordingly. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYER SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."