Tax Exemption Granted to del Carmen Sugar Producers Cooperative Marketing Association

December 22, 1958 BIR RULING NO. 704-58 Pampanga Sugar Mills, Inc. Del Carmen, Pampanga Gentlemen : This has reference to the request of the del Carmen Sugar Producers Cooperative Marketing Association for exemption from the 2% tax on its share in the sugar milled out of the sugar cane delivered by it to you for milling. cdti From the evidence on record, it appears that the Del Carmen Sugar Producers Cooperative Marketing Association is an association duly organized under the provisions of Act No. 3425, as amended. It appears also that the Association is undertaking the milling by your Central of the sugar produced by its member and delivered to you. Under the circumstances, the Association is exempt from the 2% tax on the share of its members in the sugar which it caused to be milled by you, pursuant to Section 48 of Act No. 3425, as amended by Republic Act No. 702. Accordingly, you need not withhold the 2% tax on the share of the Del Carmen Sugar Producers Cooperative Marketing Association, Inc. in the sugar which you mill out of the sugar cane delivered by it to you for milling. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Acting Deputy Commissioner of Internal Revenue