BIR Ruling No. 117-82
BIR Ruling No. 117-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 15, 1982
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April 15, 1982 BIR RULING NO. 117-82 199-00 000-78 117-82 First Chemical Sales Corporation 4th Floor, Vernida Condominium Amorsolo St., Legaspi Village Makati, Metro Manila Attention: Mr . Marcelino M . Gomez Chief Accountant Gentlemen : In reply to your letter dated August 15, 1980, please be informed that since your sales of chemicals to the Bataan Refining Corporation a government owned or controlled corporation are not subject to the sales tax imposed by Section 199 of the Tax Code, your money payments derived from said sales are not subject to the withholding provisions of Republic Act No. 1051 as implemented by Revenue Regulations No. 16-77. It is noted that the International Chemical Industries, Inc. (INCHEM), the manufacturer and/or producer of the chemicals, is the party liable for the sales tax due thereon which was paid when the sales were made to you. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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