Sales of Dealers of Locally Purchased Merchandise Not Subject to Tax But to Annual Graduated Fixed Tax
BIR Ruling No. 008-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 15, 1982
Full text
January 15, 1982 BIR RULING NO. 008-82 192 (2) 232-81 008-82 Valiant Distribution, Inc. E. Rodriguez, Jr. Avenue Quezon City Attention: Mr . Ramon S . Sy Gen . Manager Gentlemen : In reply to your letter dated December 15, 1981, I have the honor to inform you that if, as represented, you are not a manufacturer but a dealer of locally purchased merchandise, your sales of said merchandise to KADIWA are not subject to sales tax. However, said sales, are subject to the annual graduated fixed tax prescribed under Section 192(2) of the Tax Code. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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