25% Advance Sales Tax - Beauty Equipment
BIR Ruling No. 011-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 27, 1979
Full text
March 27, 1979 BIR RULING NO. 011-79 25% Advance sales tax beauty equipment In reply to your letter dated November 22, 1978, please be informed that the hairdryers imported by you fall within the purview of beauty equipment. Accordingly, and since said hairdryers are electrically operated, they are subject to 25% advance sales tax based on the landed cost thereof, plus 50% mark-up pursuant to Section 193(b) in relation to Section 196(k), both of the Tax Code of 1977, as amended by P.D. No. 1358.
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