Tax on the Shipment of Cotton Piece Goods and Supplies

February 25, 1958 BIR RULING NO. 181-58 1st Indorsement Respectfully referred to the Commissioner of Customs, Manila, the within letter of the Feltman Bros. Corporation, dated January 2, 1958, for appropriate action, the subject matter thereof being within his jurisdiction. cdt The records of this Office show that the alleged letter of the corporation to his Office, dated December 11, 1957, was not received. It may be stated, however, that if the shipment of cotton piece goods and supplies are to be used in the manufacture or preparation of articles for consignment abroad, no sales or compensating tax shall be collected thereon. But the shipment in question should not be released without the corresponding "Authority to Release Imported Goods" issued by this Office presented by the Importer. cdta The Feltman Bros. Corporation had been advised of this reference. (SGD.) JOSE ARAAS Commissioner of Internal Revenue