BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Feb 12, 1970
Full text
February 12, 1970 Inter-Island Gas Service, Inc. Shaw Blvd. cor. Sheridan St. Mandaluyong, Rizal Attention: Atty . Romeo L . Luna Gentlemen : This refers to your letter of even date requesting information as to the rate of sales tax applicable to your locally manufactured gas appliances and parts and accessories thereof. In reply, I have the honor to inform you that locally manufactured gas appliances as well as parts and accessories thereof are subject to the 7% sales tax pursuant to Section 185(i) in relation to Section 186, both of the Tax Code, as amended by Republic Act No. 6110. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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