BIR Ruling No. 066-64
BIR Ruling No. 066-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 5, 1964
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November 5, 1964 BIR RULING NO. 066-64 Smith Bell & Company (Phil.), Inc. Bonifacio Building, Bonifacio Drive Port Area, Manila Attention : Mr . Luis Senn Manager Printing Machinery Division Gentlemen : Reference is made to your letter dated September 24, 1964 requesting a ruling as to the rate of tax due on the imported pictorial machinery denominated as follows: cdt "(1) 'Lithotex' Repro Unit "(2) 'Regal' Precision Darkroom Camera "(3) 'Chemco' Marathon Roll Film Camera; and "(4) 'Rotadon' Darkroom Camera". In answer thereto, I have the honor to inform you that the abovementioned articles are clearly photographic apparatus and/or equipment and, therefore, are subject to 30% advance sales tax pursuant to Section 183(b), in relation to Section 185(j) of the National Internal Revenue Code. cdll Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
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