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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 5, 1974

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April 5, 1974 Atty. Valentin A. Francisco Z-37 Manila Hotel Annex Manila S i r : In reply to your letter dated March 20, 1974, I have the honor to inform you that the "aluminum sections" being manufactured by your client, Jalwindor Manufacturers, Inc., to be exported abroad are exempt from the sales tax, pursuant to Section 188(e) of the Tax Code. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR.

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