BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 4, 1972
Full text
September 4, 1972 Mr. Zoilo Balmaceda City Treasurer Manila S i r : This refers to your letter dated August 24, 1972 requesting information as to whether or not your purchases of text books, reference books, teaching aids and the like from dealers and publishers for use of the City Schools are subject to withholding taxes. In reply, I have the honor to inform you that your purchases of the above mentioned articles from dealers are not subject to withholding taxes. However, inasmuch as the 3% tax due on publishers and printers as prescribed in Section 191(17) of the Tax Code is determined at the time of payment, your purchases of the same articles from the publishers or printers thereof are subject to the withholding provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. 21-67. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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