Rate of Advance Sales Tax Applicable to Importation of Gestetner Brand Duplicating Stencil Ink Black 217

March 18, 1985 BIR RULING NO. 038-85 199 (a) 000-00 038-85 Gentlemen : In reply to your letter dated January 31, 1985 requesting for and in behalf of your client, Philippine Duplicators, Inc. a ruling as to the correct rate of advance sales tax applicable to its importation of gestetner brand duplicating stencil ink black 217, please be informed that importation of duplicating and/or mimeographing machine is subject to the 10% advance sales tax imposed by Section 199(a) of the Tax Code, as amended. Consequently, the imported ink in question being a part and accessory of said duplicating/mimeographing machine is subject to the same rate of tax, i.e., the 10% advance sales tax based on the landed cost thereof, plus 25% mark-up pursuant to Section 193 (b), in relation to Section 199(a), both of the Tax Code, as amended by Executive Order No. 883. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner