Tax Liability of a Manufacturer of Beauty Parlor Supplies
BIR Ruling No. 518-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 14, 1959
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October 14, 1959 BIR RULING NO. 518-59 Mr. Emmanuel M. Febre 1302 A. Mabini Street Caloocan, Rizal S i r : In reply to your letter dated October 1, 1959, I have the honor to inform you that a manufacturer of beauty parlor supplies, such as plastic curlers, lotions or solutions, is subject to the fixed and percentage taxes prescribed in sections 182 and 184 of the Tax Code. Balms, similar to tiger balm, plastic closures, plastic bottles and medicine vials, are, however, subject to only 7% sales tax. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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