Whether Firestone Ceramic, Inc. is a Manufacturer or Contractor

February 19, 1985 BIR RULING NO. 019-85 205-16 000-00 019-85 Gentlemen : This refers to your letter dated November 27, 1984 requesting a ruling as to whether you are a manufacturer or a contractor. It is represented that Firestone Ceramic, Inc. is engaged in the production of refractory firebricks made from high temperature clay, that said firebricks are used by the local steel smelting plants, sugar centrals, cement factories, glass factories, and other industries utilizing furnaces, that said firebricks which are heat resistant are not the ordinary firebricks used in the construction of buildings which are made of uniform standard sizes, dimensions, and temperature, but are made to order in accordance with the plans and specifications given by the different plant engineers of your customers; and that without such plans and specifications as to dimensions and temperature, no firebricks are produced. In reply, I have the honor to inform you that under the foregoing facts, you are a contractor (BIR vs. Engineering Equipment, Inc. L-27044, L-27452, June 30, 1975) subject to the annual fixed tax of P100.00 prescribed in Section 192(1) of the Tax Code, as amended, and to the 4% contractor's tax on your gross receipts imposed under Section 205(16) of the said Code, as amended by Presidential Decree No. 1959. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner