BIR Ruling No. 024-83

February 16, 1983 BIR RULING NO. 024-83 Gentlemen : This refers to your letter dated October 19 and December 23, 1982 requesting, in effect, that your sales of imported Valda Pastilles to KADIWA drugstores should no longer be subjected to the withholding tax provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. 16-77 dated October 11, 1977. It appears that Danur Trading Corporation is an importer of Valda Pastilles from France for sales to local customers, like the KADIWA drugstores and that the KADIWA is subjecting it to the 10% withholding tax unless it submits a certificate of exemption from this Office. In reply, please be informed that your sales of imported Valda Pastilles to KADIWA drugstores are not subject to the withholding tax provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. 16-77, since you have already paid the advance sales tax thereof before said goods were released from the Bureau of Customs. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue