Tax Exemption Granted to Dealers of Locally Purchased Articles Whose Gross Sales does not Exceed P2,000.00

April 11, 1958 BIR RULING NO. 240-58 Mr. Liberato M. Tan 51 F. Rallos St. Cebu City S i r : With reference to your letter dated March 10, 1958, I have the honor to inform you that dealers in locally purchased articles whose gross sales during the preceding year does not exceed P2,000.00 are exempt from the graduated fixed annual tax (C-13). Therefore, if the said dealers can present sufficient proof that their gross sales during the preceding year is not more than P2,000.00, assuming that the initial payment of P10.00 had been paid, they may file a written claim for refund or credit of the tax erroneously or illegally collected with the Commissioner of Internal Revenue within two years from the payment of the Tax. cdtech Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue