BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 6, 1970
Full text
January 6, 1970 Centennial Trading Co. Inc. P. O. Box 353, Makati Commercial Center D-708 Makati, Rizal Attention: Mr . N . Bustamante Manager, Security Equipment Department Gentlemen : This refers to your letter dated November 5, 1969, requesting information as to whether or not your sale of imported Chatwood-Milner Vault Door to the Development Bank of the Philippines, on which you had previously paid 7% advance sales tax, is subject to the 3% contractor's tax. casia In reply, I have the honor to inform you that the sale of the imported vault doors to the DBP is not subject to the 3% tax it appearing that the installation thereof has been undertaken by another contractor. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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