Tax Imposed on Cabinets Made of Steel, Wood, Rattan, or Bamboo
BIR Ruling No. 154-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 5, 1958
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March 5, 1958 BIR RULING NO. 154-58 The Manager Eastern Brokerage Co., Inc. P. O. Box 81, Manila S i r : In answer to your letter of the 6th instant, I have the honor to inform you that, pursuant to Section 185(o) of the National Internal Revenue Code, as amended, cabinets (other than filing cabinets) of which wood, rattan, or bamboo is not the component material of chief value are subject to the 30% sales tax. Such being the case, it follows that the medicine cabinets imported by your client, being made of steel, are subject to the 30% advance sales tax, based on the total landed costs thereof plus 50% mark-up, in accordance with Section 183(b) of said Code, as amended, in relation to said Section 185(o). llcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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