Taxability on the Importation of Cement Multiwall Paper Bags
BIR Ruling No. 001-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 5, 1959
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January 5, 1959 BIR RULING NO. 001-59 Republic Cement Corporation Suite 409 Davis Building Bonifacio Drive & 25th Street Port Area, Manila Gentlemen : With reference to your letter dated January 3, 1959, I have the honor to inform you that importation of cement multiwall paper bags which will be used as containers of the cement you are producing is subject to 7% advance sales tax, the same to be based on the landed thereof plus 25% mark-up. The previous rulings subjecting said containers only to the compensating tax had already been revoked. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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