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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 7, 1970

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August 7, 1970 Consolidated Terminals, Inc. Katuwiran St., Bacood, Sta. Mesa P. O. Box 947 Manila Attention: Miss Isabel T . Faberes Customs Broker Gentlemen : This refers to your letter dated December 26, 1969 inquiring as to the exact date the Omnibus Tax Law became effective. In reply thereto, I have the honor to inform you that Republic Act No. 6110, otherwise known as the "Omnibus Tax Law" became effective on September 1, 1969. Accordingly, articles enumerated in Section 185 of the Tax Code are subject to sales or compensating tax at the increased rate of 40% effective on said date. cdta Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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