BIR Ruling No. 078-64
BIR Ruling No. 078-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 24, 1964
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December 24, 1964 BIR RULING NO. 078-64 Camara Steel Manufacturing Co. P. O. Box 1675 Manila Gentlemen : In reply to your letter dated September 4, 1964 requesting clarification whether or not that firm can be considered as an integrated manufacturer as defined in Republic Act No. 3029, I have the honor to inform you that a manufacturer of gas stoves is not covered by the reduced rates of either 7% or 15% tax provided for under Republic Act 3029. The products manufactured by that firm are still subject to 30% sales tax, pursuant to Section 185(i) of the National Internal Revenue Code. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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