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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 29, 1969

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January 29, 1969 Sycip, Gorres, Velayo & Co. P. O. Box 589 Manila Attention: Mr . M . Gutierrez Tax Division Gentlemen : In reply to your letter dated January 15, 1969, I have the honor to inform you that, the requirement of sealing and licensing of weights and measures under Section 288 of the Tax Code applies only to persons making a practice of buying or selling goods by weight, measure, or furnishing services, the value of which is estimated by weight or measure and not to instruments which are purely for internal purposes. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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