BIR Ruling

March 11, 1969 Metro Laboratories, Incorporated P.O Box 951 Manila Gentlemen : In reply to your letter dated February 24, 1969 requesting information as to whether or not the following rulings are still in full force and effect, viz.: "Containers are, as a general 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. They are not considered parts or accessories of the articles contained or placed in them (B.I.R. 105.02, Nov. 12, 1956); Containers, regardless of the classification of the articles to be placed therein, are generally not considered parts or accessories of such articles and, therefore, subject only to the 7% sales tax under Section 186 of the Tax Code, as amended (B.I.R. 105.02, Oct. 30, 1956)." I have the honor to inform you that the aforequoted rulings are still in full force and effect. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue