Tax Rate Applicable on a Shipment of Synthetic Plastic Cloth
BIR Ruling No. 357-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 7, 1958
Full text
July 7, 1958 BIR RULING NO. 357-58 The Commissioner of Customs Manila S i r : G. Manlapit, Inc., has submitted to this Bureau a request for information on the rate of advance sales tax applicable on a shipment of synthetic plastic cloth of which, according to the broker, the accompanying strip is a sample. If as implied the sample actually represents the shipment involved, such shipments is subject to only 7% advance sales tax. It is understood, however, that Bureau will reexamine the shipment to see if the same conforms with the sample submitted to this Office. In the negative, it is requested that this Office be accordingly advised. aisadc Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue
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