Exemption from Withholding Provisions of RA 1051 on Sales of Manufactured Grocery Products to KADIWA
BIR Ruling No. 061-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 14, 1984
Full text
March 14, 1984 BIR RULING NO. 061-84 199-a-151-83-061-84 Gentlemen : This refers to your letter dated August 30, 1983 requesting in behalf of your client, General Foods Philippines, Inc., exemption from the withholding provisions of Republic Act No. 1051 as implemented by Revenue Regulations No. 4-83 on sales of its manufactured grocery products, like Tang instant drinks, Kool-Aid powder drinks, Calumet baking powder and Jell-O gelatin dessert to the KADIWA. In reply, please be informed that your request is hereby granted. Under Revenue Regulations No. 4-83 dated March 15, 1983, or the Revised Regulations implementing Republic Act No. 1051 which governs the manner of withholding and remitting of taxes due on account of money payments to be made by the government offices and agencies, 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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