January 6, 1958
BIR RULING NO. 006-58
Miss Pacita Ramirez
168 Comercio Street
Cebu City
M a d a m :
In answer to the query contained in your letter dated November 14, 1957, I have the honor to inform you that the specific tax imposed under Section 140 of the Tax Code, as amended by Republic Act No. 1608, is based and computed on the quantity of the manufactured firecrackers. Consequently, in qeighing the same for the purpose of computing the tax due thereon, all of the materials that go into the manufacture thereof have to be included with the exception of the handles or props, in the case of rocket fireworks. cdrep
Very truly yours,
(SGD.) MELECIO R. DOMINGO
Deputy Collector of Internal Revenue
