BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 23, 1971
Full text
November 23, 1971 Scott Paper Philippines, Inc. 5th Floor Sarmiento Bldg. Ayala Ave., Makati, Rizal Attention: Mrs . M . L . S . Odulio Director of Adm . Servs . Gentlemen : This refers to your letters dated September 25 and October 27, 1971 requesting that your importation of one (1) lot spare parts for packaging machinery which consists of a compressor, motor and control equipment and other parts and accessories of your machinery and equipment used in your paper mill, be subjected to the 7% compensating tax. aisa dc In reply, I have the honor to inform you that it being represented and shown in the diagram of your machinery and equipment installations that the imported articles are used in your paper mill and that they form an integral part of one whole integrated manufacturing process, the same are subject to the 7% compensating tax pursuant to Section 190, in relation to Section 186, both of the Tax Code. Very truly yours, MISAEL P. VERA Commissioner of Internal Revenue
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