BIR Ruling No. 120-62
BIR Ruling No. 120-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 8, 1962
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November 8, 1962 BIR RULING NO. 120-62 The General Sales Manager Theo H. Davies & Co. Far East, Ltd. P. O. Box 287 M a n i l a S i r : In reply to your letter dated September 19, 1962, I have the honor to inform you that imported EMI Type 8 closed circuit TV cameras fall within the meaning of the term "any apparatus or equipment designed especially for use in the taking of . . . motion picture" found in section 185(j) of the Tax Code and, therefore, are subject to 30% advance sales tax, pursuant to section 185, in relation to section 183(b) of the same Code, notwithstanding the fact that, as claimed, said cameras are different from the standard television cameras. Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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