BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 16, 1971
Full text
December 16, 1971 A. B. Customs Brokerage Co. Rm. 211 Valson Building, Aduana Intramuros, Manila Gentlemen : This refers to your letter dated December 6, 1971 requesting that the importation of your client, Amon Trading Corporation of electronic air cleaners be subjected to the 7% advance sales tax with 25% mark-up. In reply, I have the honor to inform you that it appearing in the brochure of the imported article submitted that the electronic air cleaner is not an electric fan nor an accessory of an air conditioning unit, the same is subject to the 7% advance sales tax based on the landed cost thereof, plus 25% mark up pursuant to Section 183 (b) in relation to Section 186, both of the Tax Code. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.