BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jan 23, 1970
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January 23, 1970 Atty. Tomas G. Mapa & Associates Certified Public Accountants-Lawyers 143 Retiro, Quezon City Gentlemen : In reply to your letter dated January 22, 1970 relative to the following importations, viz: 1. Three (3) cases cinematographic film unexposed per SS Doa Pacita, Bill of Lading #YM-18, from Yokohama, Japan, Entry No. 118246-69. Date of arrival, December 9, 1969. 2. Sixteen (16) cases of cinematographic film unexposed per SS Hoko Maru, Bill of Lading #YHML 32, from Yokohama, Japan, Entry No. 5412-70. Date of arrival, January 1, 1970. I have the honor to inform you that said imported articles are now subject to the 7% advance sales tax pursuant to Section 183(b) in relation to Section 186 of the Tax Code as amended by Republic Act No. 6110. aisa dc Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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