BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 4, 1972
Full text
August 4, 1972 Mr. F. A. Ward Director Mote Ladders Pty. Ltd. 6-22 Antoine Street, Rydalmere Sydney, N.S. W. 2116 Australia S i r : In reply to your letter dated June 19, 1972 requesting information as to the rate of duty applicable to aluminium ladders imported into the Philippines from Australia, I have the honor to inform you that imported articles are subject not only to customs duty but also internal revenue tax. The abovementioned articles are subject to the 7% advance sales tax, the tax to be based on the landed cost thereof, plus 25% mark-up, pursuant to Section 183(b) in relation to Section 186, both of the National Internal Revenue Code of the Philippines. The Bureau of Customs, Manila, being the Office in Charge with the administration of customs Laws, your letter was referred to said Office for answer of your query on the rate of customs duty assessable on imported aluminium ladders. All follow-ups on the matter should therefore be addressed to the Commissioner of Customs, Manila. aisadc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue of the Philippines
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