BIR Ruling No. 091-61
BIR Ruling No. 091-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 23, 1961
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March 23, 1961 BIR RULING NO. 091-61 Messrs. Ross, Selph & Carrascoso P. O. Box 781 Manila Gentlemen : In answer to your letter dated March 16, 1961, requesting information as to whether or not the following form is sufficient compliance with our rules and regulations regarding the "billing of sales tax to the customer", viz: LLpr "Selling Price excluding tax P30,061.64 "7% Sales Tax 1,607.86 "Total Selling Price P31,669.50". I have the honor to inform you that the aforementioned form is sufficient compliance with our rules and regulations respecting the billing of sales tax as a separate item. This is on the assumption that the sales tax billed is the correct amount computed in accordance with Section 186 of the Tax Code. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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