BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 30, 1973
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April 30, 1973 Rufino Lopez & Sons, Inc. P. O. Box 2027 Manila Gentlemen : In reply to your letter dated March 28, 1973, I have the honor to inform you that your sale of paints and other items to the City of Manila is not subject to the payment of the 3% contractor's tax. Accordingly, you are not liable to the withholding provisions of Republic Act No. 1051 as implemented by Revenue Regulations No. 21-67. cdtech Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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