BIR Ruling No. 084-62
BIR Ruling No. 084-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 11, 1962
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July 11, 1962 BIR RULING NO. 084-62 The Revenue Operations Head (Assessment) B.I.R., Manila S i r : There are returned to you the papers bearing on the request of the Indian Commercial Co. for the release of its importations consisting of baby strollers and baby swings (shown in the enclosed pictures; S-100; S-556; S-551; S-555 and S-557) upon prepayment of the advance sales tax at the rate of 7% only. In this connection, please be informed that the above-mentioned articles do not fall within the meaning of section 185(r) of the Tax Code (playthings of all sorts) and, therefore, are not subject to 30% but only to 7% advance sales tax, pursuant to section 186 in relation to section 183(b) of said Code. cdtech Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on July 11, 1962. (SGD.) P. F. LANDAS Revenue Operations Head (Legal)
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