BIR Ruling No. 102-65
BIR Ruling No. 102-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 14, 1965
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September 14, 1965 BIR RULING NO. 102-65 Mr. Geronimo D. Consolacion Collection Agent, B.I.R. Binalbagan, Negros Occidental S i r : In reply to your letter dated July 12, 1965, I have the honor to inform you that jute bag manufacturers are not considered textile manufacturers within the purview of Republic Act No. 4086 which took effect on June 18, 1964; hence, the same are not entitled to the exemptions provided therein. Jute is usually made into bags or containers for sugar, salt, copra, coal, soil, sand or stones, etc. and is defined as "a glossy fiber coming from East Indian tiliaceous plants used chiefly for sacking and cheap varieties of twines; it is also made into wrapping paper" (New Webster's International Dictionary). Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue
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