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Tax Rates of Narrow Straps Made of Synthetic Fiber

BIR Ruling No. 168-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 6, 1959

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April 6, 1959 BIR RULING NO. 168-59 The Victory Business Agency 2nd Floor, The Remnants Center Bldg. 823 Juan Luna, Manila Gentlemen : In reply to your letter dated April 3, 1959, I have the honor to inform you that the narrow straps made of synthetic fiber, samples of which are attached to your letter, which were imported for resale are subject to the 7% advance sales tax. The said tax should be computed on the total landed cost of the imported articles plus 25% mark-up. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue

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