10% Advance Sales Tax - Flat Iron Spare Parts
BIR Ruling No. 004-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 28, 1979
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February 28, 1979 BIR RULING NO. 004-79 10% Advance sales tax flat iron spare parts In reply to your letter dated December 12, 1978, I have the honor to confirm your opinion that your importation of spare parts for flat iron is subject to 10% advance sales tax plus 25% mark-up, pursuant to Section 199 in relation to Section 193 (b), both of the Tax Code of 1977, as amended by P.D. No. 1358. cd
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