BIR Ruling No. 008-63
BIR Ruling No. 008-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 1, 1963
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March 1, 1963 BIR RULING NO. 008-63 Mr. Pedro Tubalimal c/o E. Santamaria & Co., Inc. Soriano Bldg., Plaza Cervantes Manila S i r : In answer to your letter dated November 2, 1962, I have the honor to inform you that locally assembled radio receiving sets are subject to 7% sales tax, pursuant to Section 186 of the Tax Code. The tax is based on the difference between the cost of materials used which have been previously subjected to said tax. If the assembled radio receiving sets are, however, provided with phonograph attachments, the same are subject to 30% sales tax under Section 185(g) of the Tax Code as combination radiophonograph sets. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 1, 1963. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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