25% Advance Sales Tax — Sound Projection Equipment

October 15, 1979 BIR RULING NO. 095-79 25% Advance sales tax Sound projection equipment Returned to Mr. ABC the within papers relative to the importation of General Theatrical & Films Corporation of Motion Picture Sound Projection Equipment. The question to be resolved here is whether the aforesaid equipment is subject to 10% or 25% sales tax. Section 197(F) of the Tax Code, as amended, provides as follows: "(F)) On phonographs or gramophones; combination radiophonograph sets; tape recorders, video tape recorders, tape decks, car stereo, cassette-radio; and similar articles for reproducing and/or recording music, sound and image. aisa dc Since the imported equipment are used to reproduce sound and image, they are subject to the 25% sales tax under the aforequoted provision of the Tax Code, as amended. Please be guided accordingly.