Tax Rate of the Importation of Zinc Chloride
BIR Ruling No. 451-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 3, 1959
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September 3, 1959 BIR RULING NO. 451-59 Mr. J. R. Revilla Asst. General Manager Standard Vacuum Oil Company P.O. Box 436, Manila S i r : In reply to your letter dated August 13, 1958, I have the honor to inform you that your importation of zinc chloride which you will use in the soldering of tin containers of your petroleum products is subject to 7% advance sales tax, the same to be based on the landed cost thereof plus 25% mark-up. All rulings heretofore issued which are inconsistent herewith are deemed revoked. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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