BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 30, 1972
Full text
August 30, 1972 Sun Chemicals Corporation San Pedro, Laguna Attention: Mr . William Garcia Manager Gentlemen : In reply to your letter dated August 29, 1972, I have the honor to inform you that your shipment of machines consisting of Filtered Mill, Spare Liner, Rotor, Sheave and one unit packer for Filteraid machine which are intended to be used in the manufacture of your pearlite earth products, is subject to the 7% compensating tax pursuant to Section 190 in relation to Section 186, both of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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