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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 12, 1973

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January 12, 1973 Trans-Oriental Merchants, Inc. Fifth Floor, Magsaysay Building T. M. Kalaw, Ermita, Manila Attention: Mr . Zutico L . Dy Gentlemen : In reply to your letter dated October 13, 1972, I have the honor to inform you that the following products: 1. Rubber Shoes 2. Cheese and Butter 3. Glasswares 4. Thermos 5. Porcelainwares 6. Enamelwares 7. Synthetic Ropes 8. Ceramic Wall Glazed tiles 9. Vitrified Floor tiles 10. Steel Bars 11. Copper wire 12. Marble 13. Window Glass panes 14. Cement if exported by the manufacturer thereof are exempt from the sales tax pursuant to Section 188(e) of the Tax Code, as amended. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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