BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 12, 1977
Full text
April 12, 1977 Sy Su and Company 175 Sto. Domingo St. Quezon City Attention: Mr . Eduardo A . Aseoche Gentlemen : In reply to your letter dated April 3, 1977, please be informed that your importation of blank cassette tape marked "ALCON" is subject to the 40% advance sales tax with a 50% mark-up pursuant to Section 183(b) in relation to Section 185-B(g) both of the Tax code. cdt Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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