BIR Ruling No. 038-61
BIR Ruling No. 038-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 13, 1961
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February 13, 1961 BIR RULING NO. 038-61 Messrs. Meer, Meer & Meer Attorneys-at-Law Suite 302-306 Singson Bldg. Plaza Moraga, Manila Gentlemen : In reply to your letter dated February 10, 1961, I have the honor to inform you that the sales of the Mutuale Steel Corporation of fertilizer to the ACCFA is exempt from the sales tax pursuant to Section 6-A of Republic Act No. 2076. For purposes of record, however, the ACCFA must issue tax-exemption certificates on purchases made by it which the manufacturer-seller must keep an evidence of such tax-exempt sales. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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