Revised Rules and Regulations Implementing Certain and Special Provisions of the Philippine Cooperative Code of 2008
IRR of RA 9520 • Implementing Rules and Regulations • Cooperatives • Mar 18, 2015
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February 5, 1958 BIR RULING NO. 137-58 La Suerte Department Store San Pablo City Laguna Gentlemen : In reply to your letter of January 26, 1958 requesting information regarding the rate of tax that will be imposed on the shipment to you of eight (8) cartons of audiodisc on board S.S. "Fernsea, I have the honor to inform you that the same is subject to the 30% advance sales tax prescribed by Section 183(B), in relation to Section 185(g) of the National Internal Revenue Code, based on the total landed cost thereof, plus the mark-up prescribed by Republic Act No. 594. cdt Very truly yours, (SGD.) MELECIO R. DOMINGO Deputy Commissioner of Internal Revenue
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