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Tax Imposed on Imported Cylinders

BIR Ruling No. 467-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 1, 1958

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September 1, 1958 BIR RULING NO. 467-58 Mr. Jose W. Diokno 332 Regina Building Escolta, Manila S i r : In reply to your query dated August 2, 1958, I have the honor to inform you that cylinders originally imported by a company for use as containers of oxygen, acetylene, and nitrogen gas produced by it are subject to the percentage tax provided for under Section 186, in relation to Section 183(b) of the Tax Code, when said cylinders are subsequently sold. LexLib Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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