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Tax Imposed on Imported Frames for Spectacles Made of Celluloid

BIR Ruling No. 389-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 30, 1958

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July 30, 1958 BIR RULING NO. 389-58 The Commissioner of Customs Manila S i r : Pursuant to your oral request, I have the honor to inform you that imported frames for spectacles made of celluloid are subject to 30% advance sales tax. LLpr Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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