BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 29, 1968
Full text
February 29, 1968 CID Educational Supply R-417 Bank of P.I. Bldg. Plaza Cervantes, Manila Gentlemen : This refers to your letter of even date requesting information as to the rate of sales tax due on imported Rotolite Duplicating Equipment. In reply, I have the honor to inform you that as could be gleaned from the brochure submitted, the article in question is a contact copying machine within the purview of Section 185(j) of the Tax Code, hence, it is subject to the 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), both of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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