BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 16, 1977
Full text
November 16, 1977 ICOM Trade Development Inc. P. O. Box 58 MCC, D-708 Makati, Metro Manila Attention: Mr . Delfin del Mundo Manager Director Gentlemen : In reply to your letter dated September 20, 1977, please be informed that imported ice-cube makers of the models shown in the brochure submitted are subject to the 40% advance sales tax plus 50% mark-up pursuant to Section 193(b) [formerly Section 183(b)] both of the Tax Code of 1977. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-18
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