BIR Ruling No. 063-64

October 7, 1964 BIR RULING NO. 063-64 Philippines Amusement Enterprises, Inc. 731 Aurora Boulevard Quezon City Attention : Mr . Marciano M . Tongol Controller Gentlemen : Reference is made to your letter dated September 23, 1964, stating as follows: "By virtue of the passage of Republic Act No. 4122, we have the honor to request for a ruling on the following facts: "Our corporation is a registered and authorized manufacturer of coin-operated phonograph (Jukebox). In the manufacture of these articles, we usually import some parts and accessories and others are purchased locally. We now request your good Office as to whether or not our importation of such parts and accessories fall under the reduced rates of 7% as provided for under the aforesaid law. Likewise, what is the rate of tax on finished article when we sell them where the components are partly imported and partly purchased locally?" In reply thereto, I have the honor to inform you that a manufacturer of juke box is not covered by Republic Act No. 4122. Juke boxes are still subject to the sales tax at the rate of 30% prescribed by Section 185(g) of the National Internal Revenue Code. cdpr Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue