BIR Ruling No. 016-65

April 19, 1965 BIR RULING NO. 016-65 The Continental Containers Corporation Angliangto building, Sta. Ana Davao City Attention : Mr . Jose L . Angliangto General Manager S i r : Reference is made to your letter dated October 20, 1964 stating as follows: LLphil "a We manufacture containers only when there is an order placed by our customers; "b We require them to make a deposit or down payment for their orders; "c We have very few customers, and "d We do not manufacture ready made containers for sale." You now wish to be enlightened as to what business taxes you will pay in the pursuit of such business. In reply thereto, I have the honor to inform you that on the basis of your representations, the business you are engaged in is that of manufacturer of containers and not a tinsmith, subject to the fixed annual tax of P20.00 and the sales tax of 7% prescribed by Sections 182 and 186, both of the Tax Code. cdi Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue