BIR Ruling No. 151-83
BIR Ruling No. 151-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 2, 1983
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September 2, 1983 BIR RULING NO. 151-83 Gentlemen : This refers to your letter dated August 10, 1983 requesting that the sales tax due on the following products, viz: Baby Powder (Regular and Cologne Scent) Baby Oil Baby Cologne (Regular, Charisma and Lavender) Baby Lotion Baby Bath Skin Bracer (Regular, Azure, Wild Moss) Spray Deodorant Talc For Men Speedstick Deodorant Protein 21 Powder Sachet Protein 21 Liquid Sachet Protein 21 Shampoo (Regular, Dry, Oily & Herbal) sold to Kadiwa, a government office, be exempt from the withholding provisions of Republic Act No. 1051. In reply, please be informed that your request is hereby granted, Revenue Regulations No. 4-83 dated March 15, 1983, of the Revised Regulations implementing Republic Act No. 1051, govern the manner of withholding and remitting of taxes due on account of money payments to be made by government offices and agencies. Under said regulations, 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. cdtech Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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