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BIR Ruling No. 046-65

BIR Ruling No. 046-65 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 18, 1965

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May 18, 1965 BIR RULING NO. 046-65 Mr. Eulogio V. Lawenko Collector of Customs II Bureau of Customs Legaspi S i r : In reply to your letter dated February 26, 1965, I have the honor to inform you that imported tape recorders are subject to 30% advance sales tax, pursuant to Section 183 (b), in relation to Section 185-B(g), both of the Tax Code. aisadc Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue

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