BIR Ruling No. 202-82
BIR Ruling No. 202-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1982
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June 21, 1982 BIR RULING NO. 202-82 24-a 000-00 204-82 R.O. Lim and Associates 3rd Floor, Redo Building 951 Remedios Cor. San Marcelino Malate, Manila Gentlemen : In reply to your letter dated April 24, 1979, I have the honor to inform you that a hopia factory is considered a manufacturer. As such, it is subject to a fixed annual tax of P100.00 pursuant to Section 192(1) of the Tax Code and the sales of hopia are subject to the 10% sales tax pursuant to Section 199(a) of the same Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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