BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 19, 1973
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September 19, 1973 Mr. Gustav Hahndel G. Hahndel Watch Material Supply Rm. 401 Tanlimco Bldg. 778 R. Hidalgo, Quiapo Manila S i r : In reply to your letter of even date, I have the honor to inform you that containers are, as a rule, regardless of the destination thereof, considered ordinary articles and, therefore, subject only to the 7% sales tax under Section 186 of the Tax Code. Such being the case, imported containers and boxes in different shape made of extrusion plastic material are subject to the 7% advance sales tax, the tax to be based on the landed cost thereof plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
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