BIR Ruling No. 118-84
BIR Ruling No. 118-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 12, 1984
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July 12, 1984 BIR RULING NO. 118-84 196-(d) (e)-000-00-118-84 Gentlemen : In reply to your letter dated September 2, 1983, please be informed that your importation of fabric and dish washing machines, electric floor polisher and vacuum cleaner are subject to 25% advance sales tax based on the landed cost thereof, plus 25% mark-up, pursuant to Section 196(d) and (e) in relation to Section 193(b) of the Tax Code, as amended by Executive Order No. 883. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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