BIR Ruling No. 076-82
BIR Ruling No. 076-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 11, 1982
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March 11, 1982 BIR RULING NO. 076-82 196-g 091-79 76-82 The Planters Products P.O. Box 3447, Manila Attention: Mr . N . B . Pangilinan Manager, Customs Clearance Section Gentlemen : This refers to your letter dated August 6, 1980 requesting that your importation of two (2) cases of "Kurehalon" Nakao Filter Cloth to be used in your Bird Prayon Tilting Pan Filter and Dorr-Oliver Pan Type Filter be subjected to the 10% compensating tax. In reply, please be informed that said filter cloth is subject to the 25% compensating tax based on the landed cost thereof, pursuant to Section 204 in relation to Section 196(g) of the Tax Code of 1977, as amended. If the imported article will be sold, bartered or exchanged by you, the same will be subject to the advance sales tax. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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