BIR Ruling No. 002-63
BIR Ruling No. 002-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 11, 1963
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January 11, 1963 BIR RULING NO. 002-63 The H. E. Heacock, Inc. P. O. Box 119, Manila Attention : Mr . Tomas Eribal Manager Gentlemen : In answer to your letter dated November 16, 1962, I have the honor to inform you that importer atomizers intended for sale which are made of porcelain or glass and appearing in the catalog submitted therewith, are subject to 7% advance sales tax, pursuant to Section 186, in relation to Section 183(b) of the Tax Code. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue This is to certify that the above ruling has been duly signed by the Commissioner of Internal Revenue on January 11, 1963. cdt (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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