Tax Rate on the Sale of Dried and Salted Fish
BIR Ruling No. 122-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 2, 1959
Full text
March 2, 1959 BIR RULING NO. 122-59 The Regional Director BIR Regional District No. 1 Baguio City S i r : With reference to your letter dated November 17, 1959, you are informed that dried and salted fish has consistently been held by this Office as manufactured products and, therefore, the sale thereof even by the fish producer himself is subject to the sales tax. Notwithstanding the Philippine Packing Corporation case, we must adhere to this ruling until set aside by the courts. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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