Rate of Advance Sales Tax Due on Imported Xenon Lamps Used in Motion Picture Projectors
BIR Ruling No. 008-68 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 11, 1968
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June 11, 1968 BIR RULING NO. 008-68 Mr. Cesar Guidote Supervisor, International Div. Nepomuceno Productions P. O. Box 1039 M a n i l a S i r : This refers to your letter dated May 2, 1968 requesting information as to the rate of advance sales tax due on imported Xenon lamps used in motion picture projectors. In reply, I have the honor to inform you that inasmuch as Xenon lamp is used for motion picture projectors, it is subject to 30% advance sales tax based on the landed cost thereof plus 50% mark-up pursuant to Section 183(b) in relation to Section 185(j), both of the Tax Code. cdll Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue This is to certify that the above ruling was signed by the Commissioner of Internal Revenue on June 11, 1968. PRISCILLA R. GONZALES Asst . Revenue Operations Head (Legal)
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