Flexible Bakelite Sockets Intended for Electrical Installation Purposes
BIR Ruling No. 504-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 25, 1960
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November 25, 1960 BIR RULING NO. 504-60 The General Manager-Treasurer Roxas Electric Company 645 Evangelista, (Roxas Bldg.) M a n i l a S i r : In reply to the query contained in your letter dated November 21, 1960, I have the honor to inform you that flexible bakelite sockets intended for electrical installation purposes described as a kind of adjustable electric light bulb receptacles designed primarily for maneuverability of lights direction commonly used in hospitals, clinics, etc. are subject to the 7% sales tax. Before the amendment, bakelite and celluloid are both subject to 30% tax. Now only articles of which celluloid is the component material of chief value are subject to 30% tax. (Section 185(d), Tax Code). Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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