BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 4, 1969
Full text
November 4, 1969 The President Office Interiors, Inc. Dona Narcisa Bldg. 8751 Paseo de Roxas Makati, Rizal S i r : This refers to your letter dated October 24, 1969 requesting information as to the rate of advance sales tax due on your importation of electrostatic printing machines or copiers. In reply, I have the honor to inform you that it being represented that the imported paper is non-sensitized, the same 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. llcd Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue
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