BIR Ruling No. 028-61
BIR Ruling No. 028-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 27, 1961
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January 27, 1961 BIR RULING NO. 028-61 In reply to your letter . . . , I have the honor to inform you that, as manufacturers of oxygen and acetylene gases, your sales thereof to the Manila Railroad Company are subject to the sales and not contractor's tax. Inasmuch as the sales tax is not fixed and determinable by the payor-purchaser at the time of payment of the purchase price, the tax cannot be withheld from any such money payment. cdta
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