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Non-exemption from Taxes of the Allied Brokerage Corporation

BIR Ruling No. 081-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 9, 1959

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February 9, 1959 BIR RULING NO. 081-59 The Allied Brokerage Corporation Port Area, Manila Gentlemen : In reply to your letter dated November 18, 1958, I have the honor to inform you that your company who holds a contract with the U.S. Embassy and the International Cooperation Administration for customs brokerage, warehousing and trucking services cannot be exempt from taxes even if such services are supported by tax exemption certificates duly validated by the U.S. Embassy. It may be stated in this connection that United States civilian agencies are exempt from the sales tax on their local purchases but contractors under contract which said agencies remain subject to tax, pursuant to the rules adopted by the Cabinet on September 30, 1947. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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