Taxability of a Mere Repacker

October 13, 1958 BIR RULING NO. 556-58 Mr. Ang Tian Su 447 Rosario, Manila S i r : Reference is made to your letter dated October 10, 1958 stating the following: "We buy ready-out facial tissues from a local manufacturer and/or importer, which we repack for sale. The only thing we do is to repack the said ready-out facial tissues without in any way changing their sizes or forms." You now pose the question of whether or not you are subject to the manufacturer's sales tax. In reply thereto, I have the honor to inform you that, under the facts presented, you are a mere repacker, subject only to the graduated fixed annual tax prescribed by Section 182(A)(2) of the Tax Code. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue