BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 15, 1969
Full text
September 15, 1969 Mr. Miguel J. Nieva 764 Kundiman Street Sampaloc Manila S i r: This refers to your letter dated July 22, 1969, requesting information as to the rate of sales tax due on school and shopping bags. In reply, I have the honor to inform you that the sale of manufactured school shopping bags are subject to the 7% sales tax provided for under Section 186 of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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