BIR Ruling No. 083-65
BIR Ruling No. 083-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 3, 1965
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August 3, 1965 BIR RULING NO. 083-65 Mr. Romeo V. Mamaril 2812 Zamora Street Pasay City S i r : In answer to your letter dated September 9, 1964, I have the honor to inform you that the cost of locally purchased tires and batteries used in your manufacture of automobiles is, for purposes of the sales tax due on your sales of the assembled automobiles, is deductible from the gross selling price thereof pursuant to Section 184(a) of the Tax Code provided that such cost is duly established. LLphil Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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