Taxes on "tape recorders"
BIR Ruling No. 102-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 19, 1958
Full text
February 19, 1958 BIR RULING NO. 102-58 The Manager West Pacific Brokerage Corp. Room 306, 3rd Floor Maritima Building, Dasmarias Manila Gentlemen : In reply to your query dated February 4, 1958, I have the honor to inform you that "tape recorders" are classified as ordinary articles, and as such, they are subject to the 7% sales tax prescribed in Section 186 of the Tax Code. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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