BIR Ruling No. 104-82
BIR Ruling No. 104-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 5, 1982
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April 5, 1982 BIR RULING NO. 104-82 193 (b) 095-79 104-82 DRF Cinema Center, Inc. 8.S. Tao, San Juan Metro Manila Attention: Mr . Mario V . Dela Fuente Gentlemen : In reply to your letter dated August 26, 1980, please be informed that your importation of Cinema Projectors Set 35MM with optical soundheads, components, parts and accessories, is subject to the 25% advance sales tax based on the landed cost thereof, plus 50% mark-up, in accordance with Section 197(P) in relation to Section 193(b), both of the Tax Code, as amended. cdta Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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