BIR Ruling No. 105-63
BIR Ruling No. 105-63 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 27, 1963
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December 27, 1963 BIR RULING NO. 105-63 Mr. Antonio V. Carlos 610 Tanduay, Quiapo Manila S i r : In reply to your letter dated September 12, 1963, I have the honor to inform you that pigs imported for breeding purposes are subject to 7% compensating tax pursuant to Section 190, in relation to Section 186, both of the Tax Code, the same to be based on the landed cost thereof. Very truly yours, (SGD.) RAMON T. OBEN Acting Commissioner of Internal Revenue
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