BIR Ruling

January 14, 1969 The President & General Manager Avesco Marketing Corporation 653-655 Rizal Avenue Manila S i r : This refers to your letter dated December 7, 1968 requesting reconsideration of the ruling of this Office contained in our letter dated July 10, 1968 to the then Acting Deputy Commissioner of Customs Rolando Geotina holding that imported colored TV antennas are subject to the 30% sales tax imposed in Section 185-B of the Tax Code. In reply, I have the honor to inform you that as correctly stated in our aforesaid ruling, colored TV antennas are considered accessories of television sets, hence, subject to the 30% sales tax. This ruling is further buttressed by the catalogue of the imported article submitted which shows that colored antennas are exclusively designed for television sets thereby negating your claim that the same are used in radios and other communication apparatus. In view thereof and finding no cogent reason to disturbed our aforesaid ruling, your request is hereby denied. cdll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue