Tax Rate of S.C. Johnson and Son (Philippines) Inc.
BIR Ruling No. 631-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 9, 1958
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September 9, 1958 BIR RULING NO. 631-58 Messrs. Ross, Selph, Carrascoso & Janda P.O. Box 781 Manila Gentlemen : In connection with your request dated June 14, 1958 in behalf of your client, the S.C. Johnson & Son (Philippines) Inc., for information as to the amount of tax that would be collected on its manufactured liquid insect repellent, samples of which you submitted with your said letter for chemical analysis, I have the honor to inform you that the report of analysis made in connection therewith by the Chief, Laboratory Section, Alcohol and Prohibited Drugs Division of this Office, fails to show that alcohol constitutes the chief ingredient of the substance submitted. Accordingly, original sales of the said insect repellent are subject to the 7% sales tax, pursuant to Section 183, in relation to Section 186, both of the National Internal Revenue Code, based on the taxable sales thereof, represented by the difference between the gross selling price of the manufactured product and the cost of deductible raw materials used and forming part thereof. cdta Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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