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Tax Liability of Purchasers of Pepper, Sugar, Candies and Other Similar Products

BIR Ruling No. 176-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 16, 1959

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April 16, 1959 BIR RULING NO. 176-59 Mr. Rafael C. Bueno Certified Public Accountant 575 Algecerias, Sampaloc M a n i l a S i r : In reply to your letter dated March 23, 1958, I have the honor to inform you that a person who purchases pepper, sugar, candies and other similar products from importers, producers or manufacturers in big sacks or big containers and repacks the same in small packages for resale is subject to the graduated annual fixed tax (C-13) pursuant to section 182(A), 2 of the National Internal Revenue Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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