BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 7, 1971
Full text
October 7, 1971 Mr. Alfredo P. Soriano, Jr. Licensed Custom Broker Rm. 505 AIU Bldg. 239 J. Luna St., Manila S i r : This refers to your letter of even date requesting clarification as to the correct rate of advance sales tax applicable to the importation of your client, Chesebrough Ponds, Inc. of opal jars without covers or labels attached thereto which are used as containers of their products. cdi In reply, I have the honor to inform you that as a rule, containers are not considered parts or accessories of the articles or products to be contained in them. Such being the case, the imported opal jars without covers or labels attached thereto which are used as containers of the products of your client are subject to the 7% advance sales tax 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. acd Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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