BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 24, 1970
Full text
February 24, 1970 Atty. Domingo Pamplona Rm. 206-208 Wellington & Ty Bldg. 870 Tabora St., Binondo, Manila S i r : This refers to your letter dated February 12, 1970 stating the following: "An importer of truck parts sells his merchandise to various wholesaler and at the same time direct consumers such as the operator of public utilities buses as well as petty casual user. QUESTIONS: "Is he still required to secure an additional C-13 considering the fact that he made a sale to a direct user or consumer, besides paying original fixed tax of P50.00 (C-14) annually?" In reply, I have the honor to inform you that an importer as abovementioned is not subject to the graduated annual fixed tax (C-13) for selling the articles imported by him. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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