BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Oct 17, 1973
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October 17, 1973 La Tondea, Inc. P. O. Box 937 Manila Attention: Mr . Carlos Palanca III Asst . to the Vice-President International Division Gentlemen : This refers to your letter dated October 1, 1973 requesting exemption from the payment of compensating tax due on your shipment of Smoot Flo Filler replacement parts. In reply, I have the honor to inform you that it being represented that the aforesaid parts were shipped to you at no charge said parts being in replacement of wrong designed parts to a bottle labeling machine previously shipped to you on which the compensating tax has already been paid, said replacement parts are no longer subject to tax provided that the wrong designed parts to be replaced are shipped back to the foreign supplier within a reasonable time. (BIR Ruling No. 67-011, dated February 20, 1967). aisadc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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