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Tax Imposed on the Manufacturer of Writing Inks, Medicinal Household Remedies and Food Products

BIR Ruling No. 341-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 23, 1958

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June 23, 1958 BIR RULING NO. 341-58 Mr. Arsenio Lonex Nasipit, Agusan S i r : In reply to your letter dated April 15, 1958, I have the honor to inform you that as manufacturer of writing inks, medicinal household remedies and food products, you are subject to the fixed and percentage taxes prescribed in Sections 182 and 186 of the Tax Code. As manufacturer of the so called "Tuba Beer", which you claim to be tuba in its natural state of fermentation but refined, aerated and bottled, you are considered a brewer if your daily production exceed two hundred gauge liters; otherwise, you are not subject to any internal revenue tax on business. cdta Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue

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