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Manufacturer of Handicrafts for Export is Exempt from Payment of Sales Tax

BIR Ruling No. 197-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 29, 1986

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September 29, 1986 BIR RULING NO. 197-86 167 (e) 034-86 197-86 Gentlemen : In reply to your letter dated September 9, 1986, please be informed that as a manufacturer of handicrafts for export, you are exempt from the payment of sales tax pursuant to Section 167(e) of the Tax Code, as amended. cdt Very truly yours, (SGD.) BIEVENIDO A. TAN, JR. Commissioner of Internal Revenue By: ROMULO M. VILLA Deputy Commissioner

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