BIR Ruling

February 4, 1976 Mr. Antonio A. Ante Manila COD Bldg. Quezon City S i r : In reply to your letter dated September 2, 1975, I have the honor to inform you that the receipts issued by stall owners of Nepo Mart, Dau Shopping Center and the Condominium Shopping Center at Angeles City in their sale of PX goods are not enough to prove that taxes had already been paid thereon. cdtech If the said stall owners were the original purchasers of the PX goods, they are considered the importers thereof and, therefore, liable for the payment of the advance sales tax due thereon. (Sec. 183(b), Tax Code). As the subsequent purchaser of these articles, you should verify in case of doubt, whether the corresponding advance sales tax has already been paid thereon. cd Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."