Non-applicability of the Special Import Tax Computation to Advance Sales Tax

February 7, 1958 BIR RULING NO. 074-58 Mr. Jose T. Robles License Broker and Transportation Contractor Manila S i r : In reply to your letter dated October 24, 1957, I have the honor to inform you that pursuant to Section 183(b) or the Tax Code the advance sales tax is based on the import invoice value of the imported articles, certified to as correct by the Philippine Consul at the port of origin if there is any, including freight, postage, insurance, commission, customs duty, and all similar charges, plus 100% of such total value in the case of articles enumerated in Section 184; 50% of such total value in the case of articles enumerated in Section 185; and 25% in the case of articles enumerated in Section 186 of the Tax Code. As the law is specific in this regard, this Office is of the opinion that the basis for the computation of the special import tax cannot be applied to the advance sales tax. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue