Tax Liability of a Battery Manufacturer
BIR Ruling No. 014-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 21, 1987
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January 21, 1987 BIR RULING NO. 014-87 163 (2) 199-86 014-87 Gentlemen : In reply to your letter dated December 17, 1986, please be informed that batteries come within the purview of the phrase "spare parts and accessories of motor vehicles". Hence, as manufacturer you are subject to a fixed tax of P200.00 and 10% sales tax pursuant to Sections 161(1) and 163(2)(n), both of the Tax Code, as amended by Executive Order No. 36 which became effective on August 1, 1986. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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