BIR Ruling No. 033-83
BIR Ruling No. 033-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 8, 1983
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March 8, 1983 BIR RULING NO. 033-83 Gentlemen : In reply to your letter dated January 17, 1983 in behalf of your client, DOMESTIC TRADING CORPORATION, please be informed that its importation of the laboratory instruments and its accessories, namely: (1) Fi-Stream Water Still 60Hz, (2) Tanks (3) Heating Element (4) Silica Sheath for 2237A (5) Deionized Feed conversion kit (6) Glass Water Still 4LT 60Hz and (7) Cartridge Deionizer, is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, under Section 199(a) in relation to Section 193(b) of the Tax Code as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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