Sales of Tempered Glass Component Made for Customers' Oven Glass Requirement Subject to 20% Sales Tax
BIR Ruling No. 102-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 9, 1986
Full text
July 9, 1986 BIR RULING NO. 102-86 165 (A) (2) 000-00 102-86 Gentlemen : In reply to your letter dated May 28, 1986, please be informed that your sales of tempered glass component which you manufacture specifically for your customers' oven glass requirement are subject to 20% sales tax pursuant to Section 165(A) (2) of the Tax Code, as amended. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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