BIR Ruling No. 095-63
BIR Ruling No. 095-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 6, 1963
Full text
December 6, 1963 BIR RULING NO. 095-63 THEO H. DAVIES & CO. FAR EAST, LTD. Bonifacio Drive Manila Attention : Mr . R . H . Hernandez General Merchandise Dept . Gentlemen : In reply to your letter dated October 5, 1963, I have the honor to inform you that "Lida-Cow" machine which that firm will import for resale comes within the meaning and scope of the terms "electric mixer" and/or "whippers" found in Section 185(i) of the Tax Code and, therefore, are subject to the 30% advance sales tax prescribed by Section 183(b) of the same Code. LLjur Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on December 6, 1963. cdt (SGD.) AMBROSIO LINA Revenue Operations Head (Legal)
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.