Articles Purchased Through "Spot Bid Sales" from U.S. Military Bases or from Tax-exempt Persons

March 3, 1959 BIR RULING NO. 119-59 The Regional Director BIR Regional District No. 2 San Fernando, Pampanga S i r : This has reference to your 1st indorsement dated February 24, 1959 relative to the inquiry of the Provincial Revenue Officer thereat. LexLib Articles purchased through "Spot Bid Sales" from U.S. Military Bases or from tax-exempt persons, the tax on which had not been previously paid, cannot be held at checkpoint without legal process. However, where any such goods are apprehended at checkpoint, the corresponding tax or taxes due should at once be assessed and simultaneously demand for payment thereof made on the spot. Should the person who is the owner of the goods or the person in possession thereof fail or refuse to pay the tax assessed, the goods should immediately be distrained. For this purpose, the Provincial Revenue Officer is hereby authorized to issue, for and in behalf of the Commissioner, the corresponding warrant of distraint and levy. The goods seized under the warrant of distraint and levy should be sold in accordance with the procedure prescribed by Sections 318-323 of the Tax Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue