Tax Imposed on the Sale of Typewriter Ribbons Made by S. R. Jacinto

October 19, 1959 BIR RULING NO. 541-59 3rd Indorsement Respectfully returned thru the Chairman, to the Auditor, National Science Development Board, Manila, the enclosed papers relative to the sales of venetian blinds made to that Office by S. R. Jacinto covered by Purchase Orders Nos. 1428 and 1474. If, as represented by S. R. Jacinto in his Taxpayer's Certificates dated June 12 and 13, 1959, respectively, (copies of which among the enclosed papers), the venetian blinds in question had been merely purchased locally by said vendor, the subsequent sales thereof to that Office are not subject to the withholding provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. V-40, said sales not being subject to any percentage tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue