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Tax Rate of Flourescent Lamp Bases and Lamp Shades

BIR Ruling No. 633-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 8, 1958

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October 8, 1958 BIR RULING NO. 633-58 Mr. Gregorio M. Rodriguez P.O. Box 1024 Manila S i r : With reference to your letter dated July 28, 1958, I have the honor to inform you that flourescent lamp bases and lamp shades are subject to 7% sales tax only, but electric stoves, regardless of the materials of which they are made, are subject to 30% sales tax. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue

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