BIR Ruling No. 062-65
BIR Ruling No. 062-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 3, 1965
Full text
June 3, 1965 BIR RULING NO. 062-65 Mr. Alfonso Gocheco 1159 Claro M. Recto Avenue Tondo, Manila S i r : Reference is made to your letter dated April 29, 1965 requesting information as to the kind of internal revenue tax you will pay on the proposed plywood laminating factory which you intend to establish. In answer thereto, I have the honor to inform you that plywood laminating is considered manufacturing and, therefore, the manufacturer of laminating plywood is subject to the P20.00 fixed annual tax and to the 7% sales tax prescribed by Sections 182(A)(1) and 186 of the National Internal Revenue Code. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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