BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 31, 1973
Full text
July 31, 1973 Aladdin Quality Plastic Products 166 P. Sevilla Street Grace Park, Caloocan City Gentlemen : In reply to your letter dated July 30, 1973, I have the honor to inform you that brief (attache) cases made of plastic are subject to 7% sales tax pursuant to Section 186 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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