Taxes on the Base Metal Compacts
BIR Ruling No. 115-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 20, 1958
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February 20, 1958 BIR RULING NO. 115-58 The West Pacific Brokerage Corp. Room 306, Maritima Building Dasmarias, Manila Gentlemen : In answer to your letter of even date, I have the honor to inform you that compacts made of base metal, such as that submitted by you as sample, are considered as cases or kits for use in carrying toilets articles and, therefore, subject to the sales tax of 30% prescribed in Section 185(a) of the National Internal Revenue Code, as amended. Said sample is herewith returned to you. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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