BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 13, 1976
Full text
July 13, 1976 Mr. Demetrio Congson c/o Abeba Customs Brokerage 1308-A North Highway Sasa, Davao City S i r : This refers to your letter dated July 6, 1976, requesting clarification as to the correct rate of compensating tax applicable to your importation of two (2) units Frick Heavy Duty Ammonia Compressor, size 9" x 9" with a capacity of 699,600 BTU/hr. Ex. M/S "Phil. Bataan" Reg. 307, which arrived at the Port of Davao on May 28, 1976, and declared under Formal Entry No. 608-76. In reply, I have the honor to inform you that as could be gleaned in the brochure submitted, the imported Frick heavy duty ammonia compressor are for industrial use. Inasmuch as you are going to use them in your ice plant facilities, they are subject to the 7% compensating tax pursuant to Section 190 in relation to Section 186, both of the Tax Code. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3
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