Tax Imposed on the Importation of Japanese Reparation Machineries and Equipment thru the Reparation Commission
BIR Ruling No. 082-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 28, 1960
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January 28, 1960 BIR RULING NO. 082-60 Cebu Portland Cement Company Naga, Cebu Gentlemen : In reply to your query, I have the honor to inform you that your importation of Japanese reparation machineries and equipment thru the Reparation Commission for your own use is subject to the compensating tax prescribed in section 190 of the National Internal Revenue Code. prcd Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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