Skip to main content

BIR Ruling No. 158-83

BIR Ruling No. 158-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 8, 1983

Full text

September 8, 1983 BIR RULING NO. 158-83 Gentlemen : This refers to your letter dated March 6, 1983 requesting that the sales tax due on your sales of milk products and empty cans to government offices, bureaus and government owned or controlled corporations should no longer be subject to the withholding tax provisions of Republic Act No. 1051. In reply, please be informed that your request is hereby granted. Under Revenue Regulations No. 4-83 dated March 15, 1983, the revised regulations implementing Republic Act No. 1051, only the sales tax due on sales to government offices 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 tax. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.