Exemption from the Withholding Provisions of RA No. 1061

October 10, 1960 BIR RULING NO. 436-60 Mr. Jesus Hao 1019-1023 Juan Luna St., M a n i l a S i r : With reference to your letter of the 3rd instant, requesting exemption from the withholding provisions of Republic Act No. 1061, I have the honor to inform you that, if as represented, you are a dealer of locally purchased paints, lacquers and hardware and not importer or manufacturer thereof, your subsequent sales of the said articles to Government bureaus, offices, agencies and instrumentalities are not subject to the aforesaid withholding provisions, because as dealer, your sales are not subject to any percentage tax. Accordingly, your request is hereby granted. This Office may, however, alter or modify the above ruling if after investigation it should appear that the facts were not as represented in your letter under reply. LLphil Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue