BIR Ruling

August 8, 1969 Electronics Merchandising Rm.-216, Yuchengco Bldg., Rosario P.O. Box 2373 Manila Attention: Mr . Chiok Cheong Manager-Owner Gentlemen : This refers to your letters dated July 25, and August 4, 1969, requesting a formal ruling as to the proper rates of tax imposable on electronic tubes, loudspeakers, microphones, etc. which can be used in the assemblage of radio, phone, stereo, and television sets (excluding T.V. pictures tubes). It is represented that the aforementioned parts will not be assembled into finished products but will be sold in the state they were imported. cdll In reply, I have the honor to inform you that the electronic tubes and other spare parts specifically adoptable for a radio set are subject to 7% sales tax pursuant to Section 186 of the Tax code while the electronic tubes loudspeakers, microphones and other spare parts of a phonograph, combination radio and phonograph sets, stereo sets, television sets, combination radio and television sets are subject to 30% sales tax prescribed in Section 185-B of the same Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue