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BIR Ruling No. 085-63

BIR Ruling No. 085-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 21, 1963

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November 21, 1963 BIR RULING NO. 085-63 The Sleeprite Bedding Corporation 265 Camagong St., Makati Rizal Attention : Chief Accountant Gentlemen : In reply to your letter dated September 6 and 23, 1963, I have the Honor to inform you that your shipment from abroad of one (1) box assorted mattress tafting buttons and mattress brass vent with washer model 93, to be used in the manufacture of mattresses is subject to 30% advance sales tax based on the total landed cost, plus 50% mark-up, pursuant to Sections 183(b), and 185(c) and the last paragraph of 185, all of the Tax Code. LexLib Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue

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