BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 30, 1975
Full text
July 30, 1975 F. E. Zuellig, Inc. P. O. Box 604 Manila Attention: Mr . Cesar T . Ong Administrative Officer Gentlemen : In reply to your letter dated July 14, 1975, I have the honor to inform you that your importation of steering wheel covers with trademark "Avus" is subject to the 7% advance sales tax, the tax to be based on the landed cost thereof plus 25% mark-up pursuant to Section 183(b) in relation to Section 186, both of the Tax Code. aisa dc Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."
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