BIR Ruling

August 1, 1973 Mr. Severino Caston Proprietor & Manager Caston Cardboard Box Factory 199 F. Roxas St., 3rd Avenue Grace Park, Caloocan City S i r : This refers to your letter dated May 2, 1973 stating that your main business is manufacturing empty cardboard boxes; that sometimes the boxes ordered from you require printed labels; that most of the time the labels you ordered printed are rejected or delayed; that because of this difficulty, you acquired two second-hand minerva printing machines solely for the purpose of printing labels of the boxes you manufacture; and that you have no intention of accepting printing jobs from outside or other firms. cdtech From the foregoing facts, you would want to know whether you are subject to the fixed and percentage taxes as a printer. In reply, I have the honor to inform you that, under the foregoing facts, you are not subject to the fixed and percentage taxes imposed on printers by Section 182(A)(1) and 191(15), respectively, both of the Tax Code, as amended. acd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."