BIR Ruling No. 079-61
BIR Ruling No. 079-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1961
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March 16, 1961 BIR RULING NO. 079-61 Oceanic Commercial, Inc. (Levy & Blum) P.O. Box 243, Manila Gentlemen : With reference to your letters dated February 28 and March 1, 1961, I have the honor to inform you that since the articles you are importing are intended to be used as containers of your manufactured compressed powder and hair coloring spray which are subject to 50% sales tax, said containers are also subject to the same rate of tax, pursuant to the last paragraph of Section 184 of the Tax Code. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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