Sales of Locally Purchased Articles to Government Bureaus, Offices, Agencies and Instrumentalities
BIR Ruling No. 621-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 31, 1958
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October 31, 1958 BIR RULING NO. 621-58 Mr. Tan Siong 225 Quezon Boulevard Quiapo, Manila S i r : In answer to your letter of the 30th instant, I have the honor to inform you that sales of locally purchased articles to government bureaus, offices, agencies and instrumentalities are not subject to the withholding provisions of Republic Act No. 1051, said sales not being subject to any percentage tax. Accordingly, and based on your representations that the articles enumerated in your said letter, which were sold to the V. Luna General Hospital, have been locally purchased by you, said sale is not subject to the aforesaid withholding provisions. No tax, therefore, need be deducted and withheld by the cashier or disbursing officer of the hospital from the payment due to you on the articles in question. Very truly yours, (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue
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