BIR Ruling

March 11, 1968 Vibelle Manufacturing Corporation 301 Trade & Commerce Bldg. Juan Luna, Manila Gentlemen : This refers to your letter dated March 1, 1968 stating that you imported colored wax in bulk and small metal containers for which you have already paid the corresponding 50% sales tax for both as well as the other taxes due the Bureau of Customs; that you are repacking these bulk colored wax in small metal containers; and that in the process of repacking, there is no change in the chemical texture of the products being repacked. Under the foregoing facts, you now want to be informed as to whether or not for transfering the imported bulk materials into small metal containers you are considered a manufacturer subject to sales tax. In reply thereto, I have the honor to inform you that as importer of the bulk materials who merely transfers the same into individual metal containers, you are not considered a manufacturer and, if you have already paid the P20.00 annual fixed tax as importer under Section 182 (A)(1) of the Tax Code and the advance sales tax on the imported bulk materials, you are no longer subject to any other business tax. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue