BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 12, 1968
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September 12, 1968 YSS Laboratories 577 Bonifacio Drive Port Area, Manila Attention: Mr . A . S . Gabriel Manager Gentlemen : In reply to your letter dated July 25, 1968, I have the honor to inform you that the analytical balance, graduated cylinders, volumetric flash, and other laboratory glasswares being used for qualify control as well as for measuring substances or chemicals used in connection with the washing of vials and stoppers need not be sealed and licensed before use provided the same instruments are not used in the purchase or sale of goods or in estimating the value of any service rendered. (BIR Ruling No. 464, October 21, 1960). adc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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