BIR Ruling No. 056-82
BIR Ruling No. 056-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 4, 1982
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March 4, 1982 BIR RULING NO. 056-82 195-00 000-00 056-82 C. G. Talmo Brokerage Rm. 605 Trade & Commerce Bldg. 215 J. Luna St., Manila Attention: Mr . Cesar G . Talmo Licensed Customs Broker Gentlemen : In reply to your letter dated July 31, 1981, please be informed that the importation by Gold Medal Enterprises of auto light cases and grilles are considered as parts and accessories of an automobile principally for ornamentation or embellishment; hence, they are subject to 70% advance sales tax based on the landed cost thereof, plus 100% mark-up, imposed by Section 195, in relation to Section 193(b), both of the Tax Code of 1977, as amended. However, the imported sideview mirrors with which automobiles are usually equipped are subject to 10% advance sales tax based on the landed cost thereof, plus 25% mark-up imposed by Section 199, in relation to Section 193(b), both of the same Code. aisadc Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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