BIR Ruling No. 134-82
BIR Ruling No. 134-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 22, 1982
Full text
April 22, 1982 BIR RULING NO. 134-82 196 (g) 000-00 134-82 Crescent Trading 34 I. Bautista Street Bo. Panghulo, Malabon Metro Manila Attention: Mr . Cresenciano P . Bucu Gentlemen : In reply to your letter dated July 11, 1981, please be informed that imported impregnated cloth and powder puff cloth to be used in the manufacture of powder puffs and other articles fall within the category of textiles wholly or in chief value of silk, wool, nylon or other synthetic and or chemical fabric, subject to the 25% advance sales tax based on the landed cost thereof plus 50% mark-up pursuant to Section 193(b) in relation to Section 196(g), both of the Tax Code, as amended. cdt Very truly yours, RUBEN B. ANCHETA Acting Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.