20% Advance Sales Tax Imposed on Forklift Parts and Accessories Imported by Philippine Forklift Center, Inc.
BIR Ruling No. 033-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 10, 1987
Full text
February 10, 1987 BIR RULING NO. 033-87 163 (2) (n) 000-00 033-87 S i r : In reply to your letter dated January 9, 1987, I have the honor to inform you that under Republic Act No. 4136, otherwise known as AN ACT TO COMPILE THE LAWS RELATIVE TO LAND TRANSPORTATION AND TRAFFIC RULES, TO CREATE A LAND TRANSPORTATION COMMISSION, AND FOR OTHER PURPOSES, forklift, unless used in the highway, is not among those included in the term "motor vehicle." Accordingly, the forklift parts and accessories imported by Philippine Forklift Center, Inc. which are intended for sale are considered ordinary articles; hence, subject to 20% advance sales tax pursuant to Section 162(c) in relation to Section 163(4), both of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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