Non-requirement of Registration With the Revenue District Officer for Accreditation
BIR Ruling No. 357-88 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 18, 1988
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July 18, 1988 BIR RULING NO. 357-88 163 (4) 169-87 357-88 Gentlemen : This refers to your letter dated July 6, 1988 requesting a ruling that you were not required to secure from the Revenue District Officer an accreditation certificate as dealer-supplier of fishing nets pursuant to Revenue Regulations No. 19-84 because you are not a dealer-supplier but a manufacturer of fishing nets for export. In reply, please be informed that under Section 3 of Revenue Regulations No. 19-84 dated October 12, 1984, any person who is not a manufacturer, who supplies raw materials, part, accessory or other article and packaging materials to a manufacturer for conversion into or intended to form part of the finished product, and who desires his separately billed sales tax availed of by his customer-manufacturer as tax credit shall register with the appropriate Revenue District Officer for accreditation as a dealer-supplier of the said articles. Accordingly, since you are a manufacturer, you are not required to register with our Revenue District Officer for accreditation under Revenue Regulations No. 19-84. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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