Non-taxability on the Sale of Sulphur Powder
BIR Ruling No. 285-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 19, 1958
Full text
May 19, 1958 BIR RULING NO. 285-58 Mr. H. Alfonso Garcia Manager, Marian Mining & Development Co., Inc. 51-C E. Jacinto Street Quezon City S i r : Reference is made to your letter dated March 14, 1958, and in reply thereto I have the honor to inform you that the Secretary of Finance has the sole power to determine what are new and necessary industries for purposes of Republic Act No. 901. As regards your sale of sulphur powder which you produce from sulphur ore extracted by you, you are advised that such sale is not subject to the sales tax, pursuant to sub-paragraph (c) of the first paragraph of Section 188 of the Tax Code. LLpr Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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