Taxability of Imported Xerox 914 Printing Machine

August 29, 1966 BIR RULING NO. 032-66 Mr. Estanislao G. Alinea, Jr. President Transrite Philippines, Inc. Suite 408-410 Lopez Bldg. Aduana St., Intramuros M a n i l a S i r : This refers to your letter dated July 6, 1966 requesting information as to the rate of sales tax due on your projected importation Xerox 914 Printing Machine. In a previous similar case, examiners of this Office who inspected the operation of Xerox 914 Printing Machine ascertained that this type of machine is a revolutionary method of xerography or copying by static electricity; that it effects reproduction by simply placing the original instrument desired to be copied on top of the scanning plate or exposure glass at the left side which remains stationary and an ordinary writing paper to which reproduced copy is to be made in the low right side; that when the "print" button is pressed, a reprinted dry copy of the original comes out and placed into the receiving tray just above the loading tray and that there is no wet, messy chemicals or liquids used in the whole automatic operations. In the light of the foregoing facts, this Office believes as it hereby holds that said Xerox 914 printing machine is subject to 7% advance sales tax based on the total landed cost thereof, plus 25% mark-up pursuant to Section 183 (b), in relation to Section 186, both of the Tax Code. casia This supersedes BIR Ruling No. 65-090, s. 1965. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue