BIR Ruling No. 100-61
BIR Ruling No. 100-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 21, 1961
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April 21, 1961 BIR RULING NO. 100-61 Mr. Leonardo A. Mayuga Major, SigC, (PC) RQS, III PC Zone Cebu City S i r : Reference is made to your letter of the 17th instant, requesting that for the purpose of the compensating tax, in computing the total landed cost of the car (1958, Chevrolet Delfray) consigned to you, freight charges be not considered. cdta In answer thereto, I have the honor to inform you that, it appearing from the certificate of Lu Do & Lu Yu Corporation, Cebu, agents for United Philippines Lines, Inc., attached to your said letter that no freight charges were collected on said consignment, and in line with our previous rulings on the matter, your request is hereby granted. This serves as authority for the Collector of Customs, Cebu City, to disregard the item of freight in computing the total landed cost of the above-mentioned car for the purpose of arriving at the amount of compensating tax collectible thereon. cdti Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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