BIR Ruling

May 9, 1968 E & G, Inc. P.O. Box 3834 Manila Attention: Mr . Honore A . Claudio Asst . Vice-President Gentlemen : This refers to your letter dated May 7, 1968 requesting information as to the rate of advance sales tax due on Bruning Electrostatic papers which you imported to be used exclusively for producing electrostatic dry copies from Bruning Electrostatic Copier. In reply, I have the honor to inform you that it appearing that the imported paper is exclusively used for reproducing electrostatic dry copies from Bruning Electrostatic Copier which this Office, under BIR Ruling No. 65-114, classified as copying machine subject to 30% sales tax under Section 185(j) of the Tax Code, the same is considered as accessory of the copying machine, hence, 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(j) of the Tax Code. lexlib Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue