Taxability of Tape Recorders Imported for Personal Use

February 20, 1967 BIR RULING NO. 011-67 Mr. Patrick M. Ignacio Sacred Heart Seminary Angeles City S i r : In reply to your letter dated November 27, 1966, I have the honor to inform you that tape recorders imported for your personal use are subject to compensating tax computed at 30% of their landed cost pursuant to Section 190, in relation to Section 185 (B), both of the Tax Code. Only articles for reproducing music which are enumerated in Sections 185(g) and 185 (B), are considered semi-luxury articles subject to the 30% tax prescribed in said sections of the law. All articles not enumerated in said sections are considered ordinary articles subject to the 7% sales tax prescribed by Section 186 of the same Code. Where imported articles are returned to the foreign supplier for replacement by reason of defect, the replacement shall no longer be subject to tax provided that it is of the same kind and quality as the returned article and that the return was effected immediately or within a reasonable time after the defect was detected. LLjur Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue