Sale of Concrete Pipes to the Poblete Construction Company
BIR Ruling No. 171-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 6, 1959
Full text
April 6, 1959 BIR RULING NO. 171-59 Theo H. Davies & Co., Far East, Ltd. Bonifacio Drive, Manila Gentlemen : In reply to your letter dated April 1, 1959, I have the honor to inform you that the sale by your principal, Rume Pipe and Asbestos Company, of concrete pipes to the Poblete Construction Company which shall be used by the latter in the construction of the runway extension at Clark Air Base is exempt from the sales tax, pursuant to the Military Bases Agreement, as supplemented by the Agreement of December 29, 1952. Every delivery of said pipes to Poblete Construction Company should, however, be supported by tax-exemption certificates issued by the proper U.S. States Government Authorities, which certificates shall be kept by your principal as part of its records. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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