BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 10, 1968
Full text
July 10, 1968 Atty. Rolando G. Geotina Acting Deputy Commissioner Bureau of Customs Manila S i r : With reference to your 2nd Indorsement dated June 10, 1968 requesting comment and/or ruling on the question raised by Mr. Antonio S. Tatad of that Bureau as to the applicable rate of sales tax to be imposed on imported colored TV antennas, I have the honor to inform you that TV antennas are considered accessories of television sets, hence, the same are subject to the 30% sales tax imposed in Section 185-B of the Tax Code. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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