BIR Ruling No. 081-64
BIR Ruling No. 081-64 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 28, 1964
Full text
December 28, 1964 BIR RULING NO. 081-64 Ed. M. Sison Company P. O. Box 2457 Manila Gentlemen : In reply to your letter dated October 28, 1964, requesting a ruling as to the rate of tax to which your importation of the so-called Butcher Boy safety release fasteners for infitting doors is subject, I have the honor to inform you that as the articles are commercially advertised to be used with refrigerator doors, they are considered accessories of refrigerators and, therefore, subject to 30% advance sales tax pursuant to Section 183(b), in relation to Section 185-A, both of the Tax Code. cdpr Very truly yours, (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.