BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 15, 1976
Full text
June 15, 1976 Victor Lee Enterprise Sorsogon, Sorsogon Attention: Victor Lee Gentlemen : In reply to your letter dated April 10, 1976, I have the honor to inform you that a person who is a dealer of construction materials and paying the graduated annual fixed tax (C-13) is not subject to the 3% contractor's tax prescribed in Section 191 of the Tax Code, should he participate in any public bidding or canvas to supply construction materials to the government. 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."
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