BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 30, 1973
Full text
April 30, 1973 Mr. Martin Ng Navotas, Rizal S i r : This refers to your letters dated March 6 and April 3, 1973 requesting information whether the dried fish you sell is exempt from the 7% sales tax under Section 188(b) of the Tax Code. In reply, I have the honor to inform you that it being represented that you are engaged in the business of buying fresh fish, salt and dry the salted fish under the sun, your sale of the dried fish is exempt from the sales tax pursuant to Section 188(b) of the Tax Code, as amended by Presidential Decree No. 69. cdta Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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