Non-taxability of the Sales Derived from the Export of Monkeys
BIR Ruling No. 510-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 21, 1959
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October 21, 1959 BIR RULING NO. 510-59 Mr. J. V. Paculan, Jr. 324 Regina Bldg. Escolta, Manila S i r : In reply to your letter of the 20th instant, I have the honor to inform you that the sales derived from the exports of your monkeys to foreign countries on F.O.B. basis, are not subject to the percentage tax. However, you are required to secure a C-13 privilege tax receipt and your sales derived therefrom should be returned for tax purposes in accordance with Section 182(A)(2) of the National Internal Revenue Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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