Lumitone Gas and Glass Tubings
BIR Ruling No. 006-70 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1970
Full text
1970 BIR RULING NO. 006-70 Lumitone Gas and Glass Tubings Inasmuch as the imported lumitone gas and glass tubings are intended to be used in the manufacture of neon-tube signs for lease, which are subject to the 40% sales tax under Section 185(k) of the Tax Code, as amended by Republic Act No. 6110, the imported articles are subject to the 40% compensating tax pursuant to Section 190 in relation to Section 185(k), both of the Tax Code. cdt
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