Request for Exemption from the Withholding Provisions of RA 1051 on Sale of Certain Manufactured Products
BIR Ruling No. 020-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 25, 1984
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January 25, 1984 BIR RULING NO. 020-84 199-a-151-83-020-84 Gentlemen : This refers to your letter dated August 1, 1983 requesting exemption from the withholding provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. 4-83 on your sale of the following manufactured products, viz: Detergent bar soaps Toilet soaps Dried soaps Toilet preparations like shampoos and toothpastes Bakery products Shortening and margarine Non-soap detergents to government agencies and/or offices. In reply, please be informed that your request is hereby granted. Revenue Regulations No. 4-83 dated March 15, 1983, or the Revised Regulations implementing Republic Act No. 1051, govern the manner of withholding and remitting of taxes due on account of money payments to be made by government offices and agencies. Under said regulations, only the sales tax on gross money payments to producers for every original domestic sale, barter, exchange or transfer of minerals, mineral products, sand and gravel and quarry resources, (except gold and other precious metals), logs, lumber and all forest products and cement are subject to withholding. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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