Tax Imposed on the Manufacture of Glass Containers, Collapsible Metal Tubes and Lithographed Metal Cans

June 11, 1958 BIR RULING NO. 327-58 San Miguel Brewery, Inc. Manila Attention : D . T . Reyes Attorney-in-fact Gentlemen : In reply to your letter dated April 19, 1958, I have the honor to inform that, for the manufacture of glass containers, collapsible metal tubes, such as dental cream tubes, and lithographed metal cans, such as Vaporub cans specially for your customers in accordance with their designs and upon their special orders, you are considered an independent contractor, subject to the 3% tax prescribed in Section 191 of the Tax Code. (Sec. 1467, Civil Code, applied) If you manufacture lithographed metal screw caps for the general market, you are considered an ordinary manufacturer, subject to the 7% tax prescribed by Section 186 of the Tax Code; but if you are to manufacture metal screw caps specially for the customer in accordance with his design and upon his special order, you are considered an independent contractor, subject to tax under Section 191 of the Tax Code. LibLex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue