Repacking Locally Purchased Toilet Paper and Facial Paper Tissue
BIR Ruling No. 107-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 24, 1959
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February 24, 1959 BIR RULING NO. 107-59 Mr. Lao Kim 1613 Abad Santos St., S i r : In reply to your letter dated September 12, 1958, I have the honor to inform you that your business of repacking locally purchased toilet paper and facial paper tissue, without recutting them into smaller pieces, which are placed in cardboard boxes bearing your business trademark for resale to the public is subject to the graduated fixed annual tax in accordance with Section 182(a) (2) of the Tax Code. The aforesaid ruling, however, will not apply if you cut the said toilet paper and facial paper tissue into smaller rolls or pieces and repacked in cardboard boxes for resale for the reason that such act constitutes the process of manufacturing. LLjur Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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