BIR Ruling No. 101-62
BIR Ruling No. 101-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 7, 1962
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September 7, 1962 BIR RULING NO. 101-62 Mr. Mamerto Jacinto, Jr. Certified Public Accountant Suite 308, Burke Bldg. Escolta, Manila S i r : In answer to your letter dated July 18, 1962, I have the honor to inform you that vacuum cleaners other than household type electric ones are subject to 7% sales tax under section 186 of the Tax Code. Accordingly, vacuum cleaners especially adopted for big commercial and industrial buildings are subject to said rate of tax. lexlib Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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