Jute Bags Imported by Manufacturers for Use as Containers of Products
BIR Ruling No. 219-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 5, 1959
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May 5, 1959 BIR RULING NO. 219-59 Mr. Felipe Ysmael 61 Jose Ma. Basa St. Iloilo S i r : In reply to your letter dated April 24, 1959, I have the honor to inform you that the ruling of this Office cited therein reading "Jute bags imported by a manufacturer of centrifugal sugar subject to the tax imposed in section 189 of the National Internal Revenue Code to be used as container of the sugar milled in his Central and sold to the public are not subject to the compensating tax imposed in section 190 of the said Code." (BIR Ruling, dated September 21, 1954, File No. 105.012). had already been modified. The ruling now is that jute bags imported by manufacturers for use as containers of products subject to tax under section 189 of the Tax Code are subject to the advance sales tax if said products are for domestic sale and consumption. (Ruling No. 116, March 3, 1959). aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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