BIR Ruling No. 071-61
BIR Ruling No. 071-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 13, 1961
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February 13, 1961 BIR RULING NO. 071-61 In reply to your letter . . . , I have the honor to inform you that the article, described as "hand drill", allegedly mailed from Hawaii and which is still pending release from the Post Office, is subject to the compensating tax, if destined for your personal use, pursuant to the provisions of Section 190 of the Tax Code, as amended. Before said article may be released from the Post Office, the person receiving the same must have to pay the tax, above-mentioned, based on the total value, including freight, postage, insurance, commission and all similar charges, of the article so received from abroad. aisadc The provision of Section 125 of the same Code is not applicable in this case because the above named imported article is not subject to the specific tax.
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