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Sales Tax on the Manufacturer of Bolts, Nuts, Capscrew

BIR Ruling No. 007-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 12, 1981

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January 12, 1981 BIR RULING NO. 007-81 187-x 075-63 007-81 Fordson's Parts Industries 108-B 8th Avenue, 10th St. Caloocan City Attention: Miss Go Chu Kiok Proprietress Sir/Madam : In reply to your letter dated October 16, 1980, please be informed that you are still a manufacturer of bolts, nuts, capscrew subject to the sales tax even if some of the finished articles are manufactured by you upon prior order and specification. Very truly yours, RUBEN B. ANCHETA Acting Commissioner

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