Importation of Cintranella Oil Formosa 85/35 (espential oil)
BIR Ruling No. 575-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 16, 1959
Full text
November 16, 1959 BIR RULING NO. 575-59 The General Manager Universal Manufacturing Co. 922 Jaboneros, Manila S i r : In reply to your letter dated November 12, 1959, I have the honor to inform you that your importation of twelve (12) drums of Cintranella Oil Formosa 85/35 (espential oil) which arrived on the SS "C. E. Dant" which shall be used by you in the manufacture of laundry soap is subject to only 7% advance sales tax, the same to be based on the landed cost thereof plus 25% mark-up. This will serve as authority for the Commissioner of Customs in effecting the release of your shipment from customs custody upon payment of the 7% advance sales tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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