Amending Further the IPOPHL Revised Fee Structure of 2017 (Memorandum Circular No. 16-012, S. 2016, as Amended by Memorandum Circular No. 17-02, S. of 2017)
IPO Memorandum Circular No. 014-17 • Other Rules and Procedures • Intellectual Property Office • Jul 10, 2017
Full text
January 21, 1960 BIR RULING NO. 013-60 Palawan Quicksilver Mines, Inc. P. O. Box 297, Manila Gentlemen : In reply to your letter dated January 18, 1960, I have the honor to inform you that imported celluloid sheets are subject to only 7% advance sales tax, the same to be based on the landed cost thereof plus 25% mark-up. This will serve as authority for the Commissioner of Customs in effecting the release of your shipment of celluloid sheets upon the payment of the 7% advance sales tax due thereon. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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