25% Advance Sales Tax — Filter Cloth
BIR Ruling No. 091-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 24, 1979
Full text
September 24, 1979 BIR RULING NO. 091-79 25% Advance sales tax filter cloth In reply to your letter dated July 30, 1979, please be informed that under Section 196(e) of the Tax Code, textiles wholly or in chief value of silk, wool, nylon or other synthetic and/or chemical fabrics except those primarily intended for clothing, are subject to 25% tax. Inasmuch as the filter cloth imported by your client, B.B. Fischer & Co. falls within the category of textiles under the aforesaid section, the same is subject to the 25% advance sales tax based on the landed cost thereof plus 50% mark-up pursuant to Section 193(b) in relation to Section 196(g), both of the Tax Code of 1977, as amended.
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