10% Sales Tax — Manufactured Products
BIR Ruling No. 001-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 3, 1980
Full text
January 3, 1980 BIR RULING NO. 001-80 Mr. Ladislao U. Firmacion Revenue District Officer Revenue District No. 21 Valenzuela, Metro Manila S i r : In reply to your letter dated February 1, 1979, please be advised that the following manufactured products of Aluminum Products, Inc., namely: aluminum heald frame, aluminum folding tray, aluminum fold-a-ladder, aluminum doors and windows, aluminum screen doors and windows and aluminum baby cart and aluminum hinges are subject to the 10% sales tax prescribed in Section 199 of the Tax Code of 1977, as amended. However, the aluminum fold-a-bed is an article similar or analogous to beds which are subject to tax under Section 197(B) of the Tax Code and, therefore, the same is subject to the graduated sales tax imposed in said Section 197(B). cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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