Payment of License Fee for an Instrument of Measure
BIR Ruling No. 107-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 8, 1960
Full text
March 8, 1960 BIR RULING NO. 107-60 Mr. J. E. Elizaga, Jr. 1721 Firmoza Street Sampaloc, Manila S i r : In answer to your letter dated February 27, 1960, wherein you requested information as to whether or not you are required to pay any license fee for an instrument of measure (2 kilogram capacity balance), which you will use for the sole purpose of weighting the necessary ingredients used in your manufacture of blackboard chalks, I have the honor to inform you that said instrument need not be sealed and licensed prior to its use inasmuch as it is not used in any transaction involving the sale or purchase of merchandise the value of which is estimated by weight or measure or in transacting business with customers. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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