Non-taxability of Subsequent Free Shipments as Damaged Milk Products Labels Replenishment
BIR Ruling No. 358-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 3, 1958
Full text
July 3, 1958 BIR RULING NO. 358-58 FILIPRO Inc. P. O. Box 155 Manila Gentlemen : In reply to your letter dated April 22, 1958, I have the honor to inform you that subsequent shipments to you from your suppliers of labels which are supplied free as replenishment of the damaged labels of the milk products previously shipped to you by the same suppliers are not subject to the sales or compensating tax because they are considered part of the previous shipments of the milk products. Very truly yours, (SGD.) JOSE P. TRINIDAD Acting Commissioner of Internal Revenue
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