BIR Ruling No. 099-61

April 20, 1961 BIR RULING NO. 099-61 The General Fertilizer Corporation c/o Mr. A. G. Jose Guevara Avenue San Juan, Rizal Gentlemen : In reply to your letter dated April 11, 1961, we are quoting hereunder Section 6-A of Republic Act No. 2076. LLpr "Local purchases and/or importations made by the ACCFA of the aggregate fertilizer and soil conditioner requirements in compliance with the above sections shall be exempt from the payment of sales tax, all percentage taxes of whatever nature and description, including the special import tax". Pursuant to the afore-quoted provision of law, this Office is of the opinion that the General Fertilizer Corporation is exempt from sales tax on its sales of fertilizer to the ACCFA. For record purposes, however, the ACCFA must issue tax-exemption certificates on purchases made by it which the manufacturer-seller must keep as evidence of such tax-exempt sales. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue