Cutting of Glasses into Specific Sizes
BIR Ruling No. 251-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 8, 1959
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May 8, 1959 BIR RULING NO. 251-59 Mr. Choa Chiu c/o Golden Palace Luzuriaga Street Bacolod City S i r : In reply to your letter of April 22, 1959, I have the honor to inform you that the cutting of glasses into specific sizes by the dealers thereof to meet the sizes desired by their customers does not constitute manufacturing, and neither are said dealers considered contractors because the cutting of the glasses into desired sizes and/or the installation thereof in buildings are merely incidental to the main contract of purchase and sale. Such dealers are subject only to the graduated fixed annual tax. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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