Taxes on the Ordinary, Luxury or Semi-luxury Articles Purchased from Tax-exempt Individuals
BIR Ruling No. 224-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 14, 1958
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April 14, 1958 BIR RULING NO. 224-58 The Regional Director BIR Regional District No. 2 San Fernando, Pampanga S i r : In reply to your letter dated March 14, 1958 relative to the Viduya case, you are hereby informed as follows: 1. Tax-exempt ordinary articles purchased from tax-exempt individuals prior to August 24, 1956 are exempt from the sales or compensating tax; but these purchased from and after said date are subject thereto. 2. Tax-exempt luxury or semi-luxury articles purchased from tax-exempt individuals prior to June 16, 1956 are not subject to the tax; but these purchased from and after said date are subject thereto. 3. Pursuant to the Go Cheng Tee and Saura and Import Co. cases, however, all tax-free articles purchased from tax-exempt entities or agencies prior to the dates mentioned in 1 and 2 above remain subject to the corresponding tax. You may, therefore, dispose of your pending cases accordingly. LexLib Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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