Non-payment of Internal Revenue Business Tax on the Sale of Advance Sales Tax Paid Flour

March 19, 1958 BIR RULING NO. 195-58 Mr. Sergio S. Sison Attorney-at-Law 306 Tiong Bldg., Dasmarias Manila S i r : With reference to your letter dated June 11, 1957, I have the honor to inform you that the sale of flour by the importer thereof who had already paid the advance sales tax thereon, whether at wholesale or at retail, is no longer subject to any internal revenue business tax. The issue raised by you, therefore, of whether the sale of flour by the importer thereof in quantities of from 50 to 100 bags or more is considered a sale at wholesale or at retail need not be resolved for internal revenue purposes. However, if your query is made for purposes of Republic Act No. 1180, An Act to Regulate the Retail Business, it is suggested that you direct the same to the Director of Commerce. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue