7% Sales Tax Imposed on Shopping Bags
BIR Ruling No. 227-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 22, 1958
Full text
April 22, 1958 BIR RULING NO. 227-58 Ocampo & Ocampo Law Offices 240 Villalobos, Quiapo Manila Gentlemen : With reference to your letter dated April 21, 1958 requesting the reconsideration of the ruling contained in our letter to you dated April 16, 1958, wherein shopping bags were considered as falling within the classification of handbags, I have the honor to inform you that, after restudy of the matter, this Office arrived at the decision that shopping bags are indeed distinct and different from handbags. Shopping bags are subject to only 7% sales tax. cdpr This revokes the ruling contained in our letter to you dated April 16, 1958. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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