BIR Ruling No. 054-82
BIR Ruling No. 054-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 4, 1982
Full text
March 4, 1982 BIR RULING NO. 054-82 199-00 000-00 054-82 Mr. Pelagio A. Cruz Lieut. General, AFP (Ret) Intelligence & Investigation Division Camp General Emilio Aguinaldo Quezon City S i r : This refers to your letter dated July 20, 1981 requesting a ruling as to the rate of tax applicable in the importation of toilet soaps such as those with brand name Ivory, Dove, Caress, Tone and Coast. In reply, I have the honor to inform you that importation of toilet soaps such as the above-described brands is subject to 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, both of the Tax Code of 1977, as amended. acd Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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