BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 10, 1968
Full text
June 10, 1968 Mr. S. Z. Batac, Jr. President, Philippine Tiles Corporation 4th Avenue Grace Park Caloocan City S i r : This refers to your letter dated March 13, 1968 requesting information as to whether or not your firm as supplier of construction materials to various contractors undertaking construction project for the United States Installations in the Philippines, such as the Clark Field, Subic Bay, Sangley Point and others, is exempt from the payment of the sales tax, income tax, contractor's tax and other related taxes on the sale of said materials to such contractors. In reply, I have the honor to inform you that inasmuch as your sales of supplies and materials are made with the contractors and not with the U.S. Military bases directly, you remain subject to the sales tax, income tax and such other taxes incidental to such sales. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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