BIR Ruling

November 19, 1975 Makati, Supermarket Corporation Ayala Avenue, Makati, Rizal Attention: Mr . Joseph Henry Ng General Manager Gentlemen : This refers to your letter dated November 5, 1975 requesting information as to the rate of compensating tax applicable on your importation of various food and beverage equipment, accessories and parts which will be used in the operation of your Health Drink Centers. cdta In the xerox copies of Invoice Nos. 644 and 645 of Alcon Design, Inc., Los Angeles, California, U.S.A.., dated September 8, 1975, your shipment consists of food and beverage equipment together with their parts and accessories, per B/L Nos. 2183 and 1309 on board S. S. Pres. Fillmore. In reply, I have the honor to inform you that the following importation included in said shipment: "3 Drink Station (Left) 4'6 1 Drink Station (Right) 3 Dispensing System Unit 2 Dispensing System (Two-station) 1 Utility Sink 5'0" 4 Syrup Tanks 1 Syrup Tank Stand 4 Menu Signs 1 Cup Picture 1 Kit 3 Faces 3 10 x 20 Pictures 1 Hot Dog Station 6'0" 2 Exterior Signs with Devil 15" 2 Light Boxes with Menu Faces with one MB-1 picture and one MB-2 pictures 1 Plain Hot Dog Bags 1 #737 Plain Hot Dog Boats 4 #940-S Translucent Lid for 14oz. Cup 4 #948-S Translucent Lid for 20oz. Cup 20 #140 O.J. Trademark Cups 14 oz. 10 #320 O.J. Trademark Cups 20 oz. 2 Mobilfold Liners 54 Gal. 7 #SC 4001 40 Gal. Receptable Spec. Yellow 4 #DS-1525 Cup Dispensers Modified 8 #DS-1550 Cup Dispensers Modified 2 20 Gal Plastic Pot w/cover & Spec. Faucet 4 #982 2 qt. Plastic Funnel Sp w/screen 5 #AP-208-9 S/S 9 oz. Ice Cup 5 #90 1 qt. Fruit Powder Bowl w/lid 2 3/4 x 35" Richlite Paddle 2 #196 Plastic Ice Pail 2 #754 4 qt. Alum. Measures 8 #58430 3 oz. S/S Solid Bowl Ladle 2 #103-P 1 qt. Alum. Groc. Ice Scoop 10 Orange Julius Trademark Balloons 3 #2034-" one/third size hotel pans 4" depth 1 #P-357 Griscer Slicer Set 1 #G-Triped Stand for slicer 6 #2064-2-4 S/S One Sixth Hotel Pan 2 #100 Adapter Bar for Hotel Pans 1 #4582-562 8" CS Chef's Knife 1 #713 13" S/S Solid Basting Spoon 2 #31429 9 Spring Utility Tong" are subject to the 7% compensating tax prescribed in Section 190, in relation to Section 186, both of the Tax Code. However, the following importations included in said shipment: "2 Refrigerator Base, Furnish Progressive #CSS-5 1 Ice Machine, Furnish Ice-o-matic #B1000-A-48 1 Ice Machine, Furnish Crystal Tip FAE-0996000 Flaker 1 Hot Dog Warmer & Shield, Furnish Connelly #A35 with A35-G guard, 115 volts 1 Hot Dog Warmer & Shield, Furnish Connelly #C-14 with C-146 guard, 115 volts 12 Hamilton Beach Blenders with Bowl 14 6125-903 Plastic 440z. Blender Bowls 2 Steamers, 115 volts A.C." are subject to the 40% compensating tax, pursuant to Section 190, in relation to Section 185-A, both of the Tax Code. This will serve as authority for the Commissioner of Customs in releasing the aforesaid shipment upon payment of the 7% and 40% compensating taxes due thereon. Very truly yours, (SGD.) EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATION TO THE BIR."