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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 23, 1970

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December 23, 1970 The General Manager Associated Trading Corporation 557 Rosario, Binondo Manila S i r : With reference to your letter dated December 22, 1970, I have the honor to inform you that your shipments of powerlets and CO2 cylinders for air rifles are subject to only 7% advance sales tax pursuant to and in line with the ruling of this Office dated August 26, 1969. cdti This will serve as authority for the Commissioner of Customs to release the aforesaid shipments upon payment of 7% advance sales tax thereon. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue

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