Tax Rates of the Manufactured Articles Sold
BIR Ruling No. 649-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 24, 1958
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October 24, 1958 BIR RULING NO. 649-58 Mr. Emmanuel M. Febre Fitrite, Inc. 1146 A. Mabini St. Caloocan, Rizal S i r : Reference is made to your letter dated October 5, 1958 requesting information on the tax rates, fees and rules applicable to your business which consist of the manufacture of the following: cdti 1. Artificial teeth (Plastic & Porcelain) to be supplied to dental supplies and laboratory 2. Artificial teeth with gold fillings 3. Dental supplies (compound and impression materials) This inquiry is being made by you in anticipation of the termination of your tax-exemption privilege under the provisions of Republic Act No. 901. In reply thereto, I have the honor to inform you that as manufacturer you are subject to the annual fixed tax (C-14) of P20.00 provided for in Section 182 of the Tax Code. In addition to the fixed tax you are further subject to the sales tax of 7% on the gross selling price of the manufactured articles sold, in accordance with Section 186 of the said Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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