Separate and Distinct Privilege Tax-Receipt for Manufacturer- Importer
BIR Ruling No. 011-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 6, 1958
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January 6, 1958 BIR RULING NO. 011-58 Messrs. Agcaoili & Agcaoili Attorneys-at-Law R-319 Gonzaga Building Carriedo, Manila Gentlemen : In reply to your query dated November 26, 1957, I have the honor to inform you that a person who imports raw materials for use in the manufacture of drugs and medicines and for sale is, in addition to his category as manufacturer, considered an importer. As a manufacturer-importer, he must provide himself with a separate and distinct privilege tax-receipt as manufacturer and as importer. Accordingly, should your client, Orejana's Laboratory and Drug Company, sell some of the so-called prima matter ingredients which it imports for use in its manufacture of drugs and medicines, it shall be subject to tax both as a manufacturer and as importer. Very truly yours, (SGD.) JOSE ARAAS Collector of Internal Revenue
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