BIR Ruling No. 095-62

August 24, 1962 BIR RULING NO. 095-62 The Supreme Baby Wear, Inc. 2112 Felix St., Sta. Ana M a n i l a S i r : Reference is made to your letter dated May 10, 1962, stating as follows: "With reference to our shipment of twelve (12) cases Gevacopy Papers per M/S "FRANKFURT" B/L No. 43, we are submitting for your examination 1 specimen copy on Gevacopy paper which has not been used. "The copy is made using an office copying machine which utilized exclusively a transfer paper as per enclosed specimen, the copies being obtained by means of transferring the image from the original document to be copied through an intermediate, to final finished copy. Chemical analysis will prove that this paper is not a photographic paper. "This paper is used mainly by business offices for the purposes of duplicating important office documents by means of an office copying machine, and unlike photographic papers, does not require a camera." You now request that said importation be subject to 7% advance sales tax. In reply thereto, I have the honor to inform you that those papers fall within the meaning of sensitized paper subject to the tax under section 185(j) of the Tax Code. Accordingly, they are subject to 30% advance sales tax pursuant to section 183(b), in relation to section 185(j) of the Tax Code. This serves as authority for the Commissioner of Customs, Manila, to effect the release of the importation in question upon prepayment of the 30% advance sales tax, provided that upon examination thereof the same are found to be as represented. aisadc Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue