Sales of a Mere Dealer in Locally Purchased Diesel and Auto Spare Parts, Not Subject to the Withholding Provisions of RA No. 1051
BIR Ruling No. 209-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 19, 1958
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March 19, 1958 BIR RULING NO. 209-58 Mr. Pablo C. Acasio Tugatog, Malabon Rizal S i r : In answer to your letter of even date, I have the honor to inform you that, if as claimed, you are a mere dealer in locally purchased diesel and auto spare parts, your subsequent sales thereof to government bureaus, offices, agencies and instrumentalities are not subject to the withholding provisions of Republic Act No. 1051, in relation to Revenue Regulations No. V-40, said sales not being subject to any percentage tax. This serves as authority for any government bureau, office, agency, or instrumentality concerned not to deduct, pursuant to the aforesaid law and regulations, any tax from money payments due to you by reason of your said sales. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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