BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 22, 1967
Full text
November 22, 1967 The Manager S. M. Berger & Co. Inc. 523 Bustos, Manila S i r : With reference to your letter dated November 21, 1967, I have the honor to inform you that B.I.R. Ruling No. 305, s. of 1958, reading "imported reflectors, chairs, lenses and other spare parts for use in the motion picture sound projection equipment, not being apparatus or equipment designed especially for use in the taking of photographs or motion pictures or in the developing, printing, or enlarging of photographs or motion pictures" are subject to only 7% advance sales tax is still in full force and effect. LLjur Very truly yours, (SGD.) AMBROSIO M. LINA Acting Commissioner of Internal Revenue
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