BIR Ruling No. 059-65
BIR Ruling No. 059-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 28, 1965
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May 28, 1965 BIR RULING NO. 059-65 Mr. Cristeo B. Aquino Certified Public Accountant 101 P. Bonifacio Caloocan City S i r : In answer to your letter dated February 4, 1965, I have the honor to inform you that a person who buys used empty milk tin containers for the purpose of resale after cleaning and removing the upper cover thereof is a dealer subject to the graduated fixed annual tax (C-13) prescribed by Section 182(A)(2) of the National Internal Revenue Code. cdll Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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