Shipment of Kraft Board on Board S.S. Illinois
BIR Ruling No. 104-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 25, 1959
Full text
February 25, 1959 BIR RULING NO. 104-59 La Tondea Inc. 453 Echague St. Manila In Re : Application to Release Imported Goods No . 3311 Gentlemen : In connection with your letter of even date requesting the release, free of tax, of a shipment of 94 rolls Kraft Board on board S.S. Illinois under Bill of Lading No. 1, on the ground that the said article will be used in the manufacture of containers of bottled wines and liquors on which you pay the specific tax, I have the honor to inform you that the said importation is subject to the 7% advance sales tax prescribed by Section 183 (b), in relation to Section 186, both of the Tax Code, based on the total landed cost thereof, inclusive, further of the mark-up prescribed by Republic Act No. 594. Accordingly, your request, has to be, as it is hereby, denied. llcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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