Person Engaged in the Business of Printing Locally Made Novelties thru Silk-Screen Process

November 15, 1960 BIR RULING NO. 507-60 Mr. Venerando E. Elchico 110 E. Jacinto Street Caloocan, Rizal S i r : In reply to your letter dated October 20, 1960, I have the honor to inform you that a person engaged in the business of printing locally made novelties thru silk-screen process is considered a manufacturer subject to a fixed tax plus 7% sales tax on the sales thereof prescribed under Section 182(A) and 186 of the Tax Code. However, pursuant to Section 182(c)(4) in relation to Section 188(d) of the Tax Code, producers of commodities of all classes working in their homes, consisting of parents and children living as one family, when the value of each day's production by each person capable of working is not in excess of five pesos are exempted from the aforesaid fixed and percentage taxes. Accordingly, when the value of each day's production by each member of your family capable of working is not in excess of five pesos, you are exempted, but, when the value of each day's production by each member of your family capable of working is more than five pesos, you are subject to the said taxes. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue