Imported Multi-Mop and Ambiflo Not Subject to Withholding Tax Provisions of RA 1051

February 9, 1984 BIR RULING NO. 034-84 193 (b)-000-00-034-84 Gentlemen : This refers to your letter dated September 28, 1983 requesting that your imported Multi-Mop (multi-purpose applicator ) and Ambiflo, a toilet ring remover which will be sold to KADIWA, a government entity, should no longer be subject to the withholding tax provisions of Republic Act No. 1051. It is represented that F.A.C. Trade & Marketing is the importer and exclusive distributor of the abovementioned products; and that it has already paid the corresponding 10% advance sales tax due on said importation. In reply, please be informed that your request is hereby granted. It should be noted that said importation is subject to the advance sales tax which has been paid prior to the release thereof from the Bureau of Customs, pursuant to Section 193(b) of the Tax Code and the same is not subject to any sales tax upon your sale thereof to the KADIWA. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner