Exemption on Articles Exported by the Producer Thru a Bona Fide Agent
BIR Ruling No. 641-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 17, 1959
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December 17, 1959 BIR RULING NO. 641-59 Mr. Emilio A. Angala Iba, Zambales S i r : In answer to your inquiry dated December 3, 1959, I have the honor to inform you that articles exported by the producer thereof thru a bona fide agent is exempt from the sales tax. The agent is, however, constituted a commercial broker, subject to the fixed and percentage taxes prescribed by sections 182 and 195 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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