BIR Ruling No. 033-65
BIR Ruling No. 033-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 3, 1965
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May 3, 1965 BIR RULING NO. 033-65 Victory Business Agency 2nd Floor, Remnants Center Bldg. 823 Juan Luna, Street M a n i l a S i r : This refers to your letters dated April 10, and December 8, 1964 requesting the reconsideration of the ruling of this Office subjecting plastic wallets and billfolds to 30% sales tax. In reply, I have the honor to inform you that, as the law subjects in general wallets and billfolds to 30% sales tax without qualification as to the materials of which they are made, wallets and billfolds made of plastic are nevertheless subject to 30% sales tax. casia Your request for reconsideration has, therefore, to be as it is hereby denied. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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