BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 16, 1976
Full text
August 16, 1976 Mr. Jorge G. Duana President & General Manager Duana Construction Corporation 302-C Trinity Bldg. 636 T.M. Kalaw St., Ermita Manila S i r : In reply to your letter dated June 2, 1976, I have the honor to inform you that dealers of cement are not subject to the 3% contractor's tax imposed under Section 191 of the Tax Code on their sales of cement to the Bureau of Public Highways and other government entities; hence, their sales are exempt from the withholding provision of Republic Act No. 1051 as implemented by Revenue Regulations No. 21-67. However, said cement dealers are subject to the graduated annual fixed tax prescribed by Section 182(A) (2) of the Tax Code. aisa dc Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.