Skip to main content

Rate of Advance Sales Tax Due on Imported Compressed Cellulose Sheet

BIR Ruling No. 007-68 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 11, 1968

Full text

June 11, 1968 BIR RULING NO. 007-68 Maharlika Corporation P. O. Box 2952 M a n i l a Attention : Mr . Marciano M . Tongol Vice-President & Gen . Manager Gentlemen : This refers to your letter dated April 24, 1968 requesting information as to the rate of advance sales tax due on compressed cellulose sheet which you intend to import. In reply, I have the honor to inform you that import cellulose is subject to 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

Ask what this means for your situation

The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.