20% Advance Sales Tax Imposed on "The Sound Deadener" product
BIR Ruling No. 035-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 10, 1987
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February 10, 1987 BIR RULING NO. 035-87 162 (c) 000-00 035-87 Gentlemen : In reply to your letter dated November 6, 1986, please be informed that your product, "The Sound Deadener", used for sound proofing and rustproofing of motor vehicles, cannot be considered as spare parts and accessories of motor vehicles. Such being the case, said article is considered ordinary, 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. adc Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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