BIR Ruling No. 004-65
BIR Ruling No. 004-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 5, 1965
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April 5, 1965 BIR RULING NO. 004-65 Radiola, Incorporated 11 Katarugan Street Mandaluyong, Rizal Attention : Mr . Angel Sanz Manager Gentlemen : In reply to your letter dated December 4, 1964, I have the honor to inform you that while this Office had previously authorized the release from customs custody of importations of parts and accessories of the electronics appliances covered by Republic Act No. 4122 by local manufacturers upon the payment of only 7% advance sales tax, nevertheless, this Office, after a careful study of the law, arrived at the opinion that said imported parts and accessories are in all cases subject to 30% advance sales tax. cdt This supersedes previous rulings issued by this Office. Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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