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BIR Ruling No. 111-62

BIR Ruling No. 111-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 5, 1962

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October 5, 1962 BIR RULING NO. 111-62 The Inter-Island Broadcasting Corp. P. O. Box 2865, Manila Gentlemen : In answer to your letter of even date, I have the honor to inform you that unexposed television films imported by that corporation for use in its television stations are subject to 7% compensating tax, based on the total landed cost thereof, pursuant to section 190 of the National Internal Revenue Code. prcd Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue

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