Taxability of Imported Photographic Papers and Chemicals for Own Use

September 27, 1967 BIR RULING NO. 037-67 The Manager Oceanic Medical, Inc. P. O. Box 248 M a n i l a S i r : This refers to your letter dated September 20, 1967 requesting confirmation that photographic papers and photographic chemicals imported for your own use in developing and printing photographic films are subject to 30% and 7% compensating tax, respectively; and that as an establishment engaged in the business of developing and printing photographic films, you are subject to the 3% tax prescribed in Section 191 of the Tax Code. In reply, I have the honor to inform you that your importation of photographic papers for your own use is subject to 30% compensating tax pursuant to Section 190, in relation to Section 185(j), both of the Tax Code. Photographic chemicals, if especially designed for use in taking, developing, printing or enlarging photographs or motion picture films, are subject to the 30% sales tax prescribed in Section 185(j) of the Tax Code. However, if the said photographic chemicals are not especially designed for use in taking, developing, printing or enlarging of photographs or motion picture films, the same are subject to the 7% sales tax prescribed in Section 186 of the same Code. Accordingly, it appearing that you will import the photographic chemicals of the first category for your own use, the same are subject to the 30% compensating tax prescribed in Section 190, in relation to Section 185(j), both of the Tax Code. As an establishment engaged in the business of developing and printing photographic films, you are subject to the annual fixed tax of the Tax Code, respectively. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue