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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 9, 1969

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December 9, 1969 Mr. Miguel J. Nieva 964 Kundiman Street Sampaloc, Manila S i r : This refers to your letter dated July 22, 1969, requesting information as to the rate of sales tax due on school and shopping bags. In reply, I have the honor to inform you that the sale of manufacture school shopping bags are subject to the 7% sales tax provided for under Section 186 of the Tax Code. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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