BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 26, 1973
Full text
September 26, 1973 Atty. Montano A. Tejas Suite 313 Citizens Bank Bldg. 411 Rosario St., Manila S i r : In reply to your letter dated September 4, 1973 I have the honor to inform you that the importation of your client, Dupro Philippines, Inc. of spark plugs for trucks and buses as described in the catalogue submitted is subject to the 7% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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