BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Mar 18, 1969
Full text
March 18, 1969 The Vice-President & General Manager Associated Trading Corporation 357 Rosario St., Manila S i r : In reply to your letter of even date requesting confirmation that your importation of portable organs is subject to only 7% sales tax, I have the honor to inform you that this Office has consistently ruled that since organs are not among those enumerated in Section 184 or 185 of the Tax Code, they are subject to the tax under Section 186 of the same Code. Such being the case, your importation of portable organs is subject to the 7% advance sales tax 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. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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