BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 27, 1969
Full text
August 27, 1969 Mr. Jesus H. Salva Certified Public Accountant 401 Lucila Cruz Bldg. Quiapo, Manila S i r : This refers to your letter dated January 29, 1969 requesting for a ruling as to the rate of sales tax due on your client's sale of manufactured mattresses. In reply, I have the honor to inform you that the sales of manufactured mattresses are subject to 30% sales tax pursuant to Section 185 (c) and the last paragraph of the same section of the Tax Code, considering that a mattress is an accessory of the bed which is considered an upholstered furniture. (BIR Ruling No. 63-085) cdlex Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.