Tax Imposed in the Manufacture of "Hogsheads"
BIR Ruling No. 596-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1958
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October 15, 1958 BIR RULING NO. 596-58 The Northern Union Lumber Agoo, La Union Gentlemen : In reply to your letter dated July 25, 1958, I have the honor to inform you that for the manufacture of "Hogsheads" upon the special order of the Central Cooperative Exchange Inc., you are considered a contractor subject to the fixed and percentage taxes prescribed by Sections 182(A)(1) and 191 of the Tax Code. prll Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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