BIR Ruling No. 014-62

January 15, 1962 BIR RULING NO. 014-62 Mr. V. R. Facelo Bugo, Cagayan de Oro City S i r : In answer to your letter requesting information regarding the business tax liability of a producer who exports his products, I have the honor to inform you that, if said producer produces nothing more than the products which he exports, he is exempt from the sales tax but subject to the annual fixed tax prescribed in section 182(A) of the National Internal Revenue Code. On the other hand, if besides those exported he also produces products for sale locally, then he becomes subject also to the sales tax on his local sales at the rate of either 50%, 30% or 7%, depending upon the kind of his products. Nevertheless, he remains exempt from the sales tax on his export sales. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue