Tax Imposed on the Shipment of Amplifiers and Preamplifiers
BIR Ruling No. 039-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 28, 1959
Full text
January 28, 1959 BIR RULING NO. 039-59 The Commissioner of Customs Manila S i r : In connection with the shipment of twenty (20) pieces amplifiers and 20 pieces Preamplifiers covered by Consular Invoice No. A-128769, consigned to Mr. Isabelo I. Pacquing, please be informed that it appearing that said amplifiers are not of the type specially for use in phonographs or combination radio-phonographs, the shipment is subject to only 7% advance sales tax. Accordingly, said shipment may be released from customs custody upon the payment of the 7% advance sales tax, if the shipment is found to consist of amplifiers of the type mentioned above. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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