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Taxability of the Purchase of "bagoong" in Big Can Containers

BIR Ruling No. 606-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 27, 1958

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October 27, 1958 BIR RULING NO. 606-58 Mr. Vicente Gavino 312 Aurea Building Rizal Avenue Manila S i r : In reply to your letter dated October 25, 1958, I have the honor to inform you that your client, for the purchase of "bagoong" in big can containers which he repacks in small can containers preparatory to the resale thereof, is subject only to the graduated fixed annual tax prescribed in Section 182 of the Tax Code. cdtech Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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