BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 28, 1969
Full text
January 28, 1969 Mr. Gonzalo David Deputy Collector of Customs Manila International Airport Pasay City S i r : In reply to your letter dated January 27, 1969 requesting information as to the rate of sales tax due on imported Ranco Control Thermostat, I have the honor to inform you that it appearing in the sample submitted that it is a part of a refrigerator, the same is subject to the 30% sales tax prescribed in Section 185-A of the Tax Code. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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