Tax Due on the Sales Made to the Bureau of Cost and Geodetic Survey

July 15, 1959 BIR RULING NO. 347-59 10th Indorsement Respectfully returned to the Honorable, the Auditor General, Manila. It appears that the tax due on the sales made to the Bureau of Cost and Geodetic Survey by the Elizalde Rope Factory, Inc., was paid by the latter before payment of the purchase price by the former. Such being the case, that Office is no longer under obligation to withhold any amount of the purchase price to be paid to the said corporation. Accordingly, the amount withheld by the Bureau of Coast and Geodetic Survey may be refunded to Elizalde Rope Factory, Inc., provided that the amount withheld has not as yet been remitted to the City Treasurer and treated as collection. If the said amount has already been remitted to the City Treasurer, the corporation may claim for the refund or tax credit thereof. As stated above, the tax due on the sales made by the Elizalde Rope Factory, Inc., must always be withheld, unless the tax had already been paid before payment by the government entity concerned. Where the tax had already been paid, the officer concerned should certify in his official capacity on the corresponding voucher, stub, or receipt of such disbursement, the number, date, amount and place of issue of the receipt covering the payment of the tax on the transaction or transactions. prcd (SGD.) JOSE ARAAS Commissioner of Internal Revenue