BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 9, 1968
Full text
December 9, 1968 H. E. Heacock, Inc. P. O. Box 119 Manila Attention: Mr . Tomas T . Eribal Manager Gentlemen : This refers to your letter dated December 2, 1968 requesting information as to the correct rate of advance sales tax due on your importation of dresser sets and accessories such as dresser set, mirrors and trays, soap dish, bottles, dresser jars, frame base of metal, spray can cover, basket and dresser box. In reply, I have the honor to inform you that it appearing in the brochure of the imported articles that they are either gold-plated or gold-filled they are all considered as articles ornamented with precious metals under Section 184(b) of the Tax Code, subject to the 50% advance sales tax based on the landed cost thereof plus 100% mark-up pursuant to Section 183(b) in relation to Section 184(b), both of the Tax Code. atdc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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