BIR Ruling No. 079-63
BIR Ruling No. 079-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 28, 1963
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October 28, 1963 BIR RULING NO. 079-63 Mr. Manuel V. Roxas Sr. Attorney-at-Law 1227 Juan Luna Manila S i r : In answer to your letter dated September 4, 1963, requesting information as to the internal revenue charges and requirements in importing mahjong playing cards, I have the honor to inform you that said articles fall within the purview of Section 147 of the Tax Code and, therefore, subject to specific tax of ten pesos (P10.00) for every pack containing not more than sixty cards. A proportionate additional tax shall be collected on the excess number of cards, pursuant to the aforesaid section of the tax Code. As importer of articles subject to specific tax you are required to file a bond in an amount equivalent to 20% of the taxes payable by you during the year as prescribed in Section 156 of the Tax Code. LexLib Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue
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