Persons Who Repack for Resale Commodities such as Vet-Sin, Gau-Gau and Black Pepper
BIR Ruling No. 463-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 19, 1960
Full text
October 19, 1960 BIR RULING NO. 463-60 Mr. Tomas P. Lacsamana Municipal Treasurer Concepcion, Tarlac S i r : In reply to your letter dated September 27, 1960, I have the honor to inform you that persons who repack for resale such commodities as vet-sin, gau-gau and black pepper, are subject only to the graduated annual fixed tax prescribed in Section 182(A)(2) of the tax Code, and hence the C-13 fixed tax should be issued for the operation of such business. However, upon the commencement of said business in anytime of the year, he shall be first required to pay the annual fixed tax of P10.00, and thereafter, it shall be graduated based upon his gross annual sales during the preceding calendar year in accordance with the aforementioned section of the Tax Code. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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