Tax Imposed on the Manufacturer of Frames for Eye Glasses Using Celluloid as Raw Materials

March 29, 1960 BIR RULING NO. 161-60 Mr. Paterno V. Tac-an 1066-96th Street Guadalupe Makati, Rizal S i r : In reply to your letter dated January 21, 1960, I have the honor to inform you that a manufacturer of frames for eye glasses using celluloid as raw materials is subject to a fixed tax of P20.00 per annum and to 7% sales tax on his sales of the frames. In this connection, please be informed that this Office lacks funds or facilities for the distribution, even at cost, of our rulings. However, said rulings are published in our monthly Internal Revenue Bulletin. Limited copies thereof are distributed to certain publishers who publish the same. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue