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Buyer for Wholesale Leaf Tobacco Dealers

BIR Ruling No. 648-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 18, 1959

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December 18, 1959 BIR RULING NO. 648-59 Miss Trifina J. Poblete Bookkeeper-Accountant Alubijid, Misamis Oriental M a d a m : In reply to your letter dated November 23, 1959, I have the honor to inform you that "buyer for wholesale leaf tobacco dealers" duly constituted in accordance with the provisions of section 17 of Regulations No. 17, the Internal Revenue Leaf Tobacco Regulations, are not subject to any internal revenue tax on business. Attention is, however, called to the requirements of sections 18 and 19 of the same regulations. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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