BIR Ruling No. 028-63
BIR Ruling No. 028-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 26, 1963
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March 26, 1963 BIR RULING NO. 028-63 The President & General Manager Williams Equipment Co., Ltd. P.O. Box 1596, Manila S i r : Reference is made to your letter dated February 27, 1963, requesting that the so-called tenderizers (Steakmakers) imported by that company (Bill of Lading No. S-155, S/S "Golden Bear"), which appear in the catalogue submitted by you and are allegedly used primarily by butcher shops, hotels, restaurants and similar establishments in the processing and preparation of tough meat, he subject to 7% advance sales tax. aisadc In answer thereto, I have the honor to inform you that as the abovementioned articles do not appear to be electric appliances of the type used for cooking food, the same are subject only to 7% advance sales tax. 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 26, 1963. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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