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Tax Rate of the Locally Manufactured Children's Seesaws and Utility Cars

BIR Ruling No. 534-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 30, 1959

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October 30, 1959 BIR RULING NO. 534-59 Messrs. Sycip, Gorres, Velayo & Co. Certified Public Accountants 490 San Luis, Manila Gentlemen : With reference to your letter dated October 5, 1959, requesting information as to the rate of sales tax due on locally manufactured children's seesaws and utility cars made principally of block iron pipes, I have the honor to inform you that said articles are subject only to the 7% manufacturer's sales tax pursuant to the provisions of Section 186 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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