Non-taxability of a Dealer of Locally Purchased Hardware
BIR Ruling No. 574-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 12, 1959
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November 12, 1959 BIR RULING NO. 574-59 Mr. Alejandro V. Castro 611 Panday Pira Tondo, Manila S i r : In reply to your letter dated November 12, 1959, I have the honor to inform you that, as dealer of locally purchased hardware, your sales thereof to Government offices, agencies or instrumentalities, including Government owned or controlled corporations, are not subject to the withholding provisions of Republic Act No. 1051. Accordingly, no tax need be withheld by the paying officer concerned from any money payment he will make to you on account of purchases made from you of hardware which you likewise purchased locally. Very truly yours, MISAEL P. VERA Deputy Commissioner of Internal Revenue
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