BIR Ruling No. 034-64
BIR Ruling No. 034-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 8, 1964
Full text
May 8, 1964 BIR RULING NO. 034-64 Mr. Manuel R. Abalajon 207-209 Burke Bldg., Manila S i r : This is with reference to your letter dated February 27, 1964, requesting information as to the taxes due on your business of "assembling TV-aerial antennae", which you put under two categories, namely: (a) assembly of TV-aerial antenna which are later installed under individual contract; and (b) assembly of TV-aerial antennae upon previous order, but without installation service. In reply thereto, I have the honor to inform you that under both categories, you are a manufacturer, subject to the fixed annual tax of P20.00 imposed by Section 182(A)(1) and the 30% sales tax prescribed by Section 185 of the Tax Code, said tax to be based on your gross sales of the manufactured TV-aerial antennae, including the amount charges for the installation thereof. aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.