BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 13, 1967
Full text
December 13, 1967 Theo H. Davies & Co. Far East, Ltd. Bonifacio Drive, Manila Attention: The Manager Warehouse & Customs Expediting Dept . Gentlemen : This refers to your letter dated November 18, 1967 requesting information as to the rate of sales tax due on your importation of BEREC gas lighters. It appears in the brochure and the sample submitted that BEREC gas lighter operates with a battery which heats the element at the tip of the lighter which in turn produce a flame when it gets in touch with the gas in the gas stove. Under the foregoing circumstances, this Office believes and so holds that the imported BEREC gas lighter is a mechanical lighter within the purview of Section 185(n) of the Tax Code and, therefore, subject to 30% advance sales tax based on the landed cost thereof, plus 50% mark-up, pursuant to Section 183(b) in relation to Section 185(n), both of the Tax Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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