Sales Tax on Handbags Made of Leather or Imitation
BIR Ruling No. 222-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 16, 1958
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April 16, 1958 BIR RULING NO. 222-58 Mr. Miguel V. Ocampo Attorney-at-Law 240 Villalobos, Quiapo Manila S i r : In reply to your letter dated April 15, 1958, I have the honor to inform you that the so-called shopping bags referred to therein fall under the classification of handbags. Handbags if made of leather or imitation, leather are subject to 30% sales tax but to 7% tax only if made of any other materials. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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