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Taxability of Copper Tubings in 50 ft. Rolls

BIR Ruling No. 029-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 9, 1959

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January 9, 1959 BIR RULING NO. 029-59 Eastern Brokerage Co., Inc. Uy Yet Bldg., 163 Dasmarias St. Manila Gentlemen : In reply to your query, I have the honor to inform you that copper tubings in 50 ft. rolls used for refrigeration purposes are subject to the 30% advance sales tax prescribed in Section 183 in relation to Section 185 both of the National Internal Revenue The tax is to be computed on the total landed cost of the articles plus 50% mark-up. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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