25% Advanced Sales Tax — Plastic Impregnated Sheet with Non-Woven Cloth Backing Sticklots

June 21, 1979 BIR RULING NO. 051-79 25% Advanced sales tax plastic impregnated sheet with non-woven cloth backing sticklots This refers to your letter dated January 23, 1979 requesting for a ruling on the rate of tax applicable to your importation of Plastic Impregnated Sheet with Non-Woven Cloth Backing sticklots. In reply, I have the honor to inform you that the findings of this Office show that the above mentioned articles are analogous to the articles enumerated in Section 196 (g) of the Tax Code of 1977, as amended by Presidential Decree No. 1358. Accordingly, said imported articles are subject to the 25% advance sales tax based on the landed cost thereof, plus 50% mark-up, pursuant to Section 193 (b) and 196 (g) of the Tax Code of 1977, as amended by P.D. No. 1358.