Manufacture of Chassis Paints, Coatings and Preservatives
BIR Ruling No. 427-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 2, 1959
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September 2, 1959 BIR RULING NO. 427-59 The Commercial Chemicals Corporation 85 Beata Street, Pandacan M a n i l a Gentlemen : In answer to your letter dated November 8, 1958, I have the honor to inform you that with respect to your contract with the Warner Barnes, Ltd., wherein you manufacture chassis paints, coatings and preservatives out of materials supplied by the former, you are considered independent contractors subject to the fixed and percentage taxes prescribed by sections 182 and 191 of the Tax Code. On the other hand, Warner Barnes, Ltd. is considered the manufacturers thereof, subject to the fixed and percentage taxes prescribed by sections 182 and 186 of the aforesaid Code. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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