Tax Imposed on the Purchase of Roasted Coffee Beans
BIR Ruling No. 418-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 7, 1958
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August 7, 1958 BIR RULING NO. 418-58 Mr. Ho Ko To # 133 Quezon Avenue Iligan City S i r : In reply to your letter dated June 17, 1958, I have the honor to inform you that if you purchase roasted coffee beans for the purpose of grinding the same for sale, you are considered a manufacturer subject to the fixed and percentage taxes prescribed in Sections 182 and 186 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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