BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 1, 1974
Full text
March 1, 1974 Mr. Ram S. Sadhwani Bonito Marketing Bautista cor. Finlandia Makati, Rizal S i r : In reply to your letter dated February 28, 1974, I have the honor to inform you that your projected importation of Tashin Motor Massabe vibrator, an electrical apparatus used for medical therapy, 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. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR.
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