BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 25, 1968
Full text
July 25, 1968 Muller & Phipps (Manila) Ltd. P.O. Box 950 Manila Attention: Mr . John F . Tansipek Manager, Magazine Dept . Gentlemen : This refers to your request for exemption from the payment of advance sales or compensating tax on subscription copies of MD Pacific Magazines shipped to you from New York to be mailed in the Post Office for distribution to the different subscribers. In reply, I have the honor to inform you that the subscription copies of the MD Pacific Magazines which are shipped to you for mailing in the Post Office to the different subscribers are not subject to the advance sales or compensating tax. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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