Exemption from the Withholding Provisions of RA No. 1051

November 5, 1959 BIR RULING NO. 565-59 The Truscon Trading P. O. Box 3578 M a n i l a Gentlemen : In answer to your letter of the 4th instant, requesting, in effect, exemption from the withholding provisions of Republic Act No. 1051, as implemented by Revenue Regulations No. V-40, I have the honor to inform you that, based on your representations that you are merely a dealer of locally-purchased hardware and other articles, your subsequent sales thereof to government bureaus, offices, agencies and instrumentalities are not subject to any percentage tax and, therefore, not subject also to said withholding provisions. Accordingly, no tax need be deducted and withheld by government bureaus, offices, agencies or instrumentalities from money payments due to you by reason of said sales made to any of them. It makes no difference whether the abovementioned articles are sold by you by wholesale or at retail. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue