BIR Ruling No. 055-64
BIR Ruling No. 055-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 12, 1964
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August 12, 1964 BIR RULING NO. 055-64 The Metro Laboratories, Inc. P. O. Box 951 Manila Gentlemen : In reply to your letter dated April 17, 1964, I have the honor to inform you that imported lipstick containers are subject to the 50% advance sales tax, the same to be based on the import invoice value thereof, including freight, postage, insurance, commission, customs duty, and all similar charges, plus 100% mark-up pursuant to Sections 183 and 184(c) both of the Tax Code. (BIR Ruling No. 105.02 dated January 2, 1957, which stated that lipstick containers are subject to the 30% sales tax under Section 185 of the Tax Code is erroneous and is hereby deemed revoked.) LibLex Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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