BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 7, 1970
Full text
July 7, 1970 Action Line c/o The Manila Times P. O. Box 775 Manila S i r : In reply to the letter dated January 10, 1970 of Mr. Reynaldo Mallari of Sulucan, Malabon, Rizal requesting information as to the internal revenue taxes that will be due on the instruction kit which a correspondence school in California, U.S.A. will send him for his use, I have the honor to inform you that said instruction kit is subject to the 7% compensating tax pursuant to Section 190 in relation to Section 186, both of the Tax Code, as amended. 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.