BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 18, 1969
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August 18, 1969 Suter, Inc. 2287 Pasong Tamo Ext. Makati, Rizal D-708 Gentlemen : This refers to your letter dated August 14, 1969 requesting information as to the rate of advance sales tax due on your importations of the following articles: cdll a. Process cameras b. Whirlers c. Vacuum printing frames d. Graining machines e. Arc Lamps (light sources for graphic arts) f. Enlargers g. Contact printers h. Temperature control sinks i. Drying cabinets for plates and/or films j. Step and repeat equipment k. Thermomasters and densitometers l. Contimat filters. In reply, I have the honor to inform you that it appearing in the catalogues submitted that all the abovementioned imported articles are used exclusively by printers, photo-engravers and photolithographers in plate making for offset and letter press printing processes, the same are subject to the 7% advance sales tax based on the landed costs thereof plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. LibLex Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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