BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jun 19, 1968
Full text
June 19, 1968 The San Miguel Corporation Otis, Pandacan Manila Attention: D . T . Reyes Asst . Vice-President Gentlemen : This refers to your letter dated March 26, 1968 requesting that a ruling be issued as to whether or not the fillers of your bottling machineries in your soft drink plants should be sealed and licensed. In reply, I have the honor to inform you that under Section 288 of the Tax Code, instruments used to buy or sell goods by weight or measure are required to be licensed and sealed. Since the aforesaid fillers are only used to fill containers which are sold by the bottle or can as the case may be and not by weight or measure, sealing and licensing of the same are not necessary. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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