BIR Ruling No. 124-62
BIR Ruling No. 124-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 15, 1962
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November 15, 1962 BIR RULING NO. 124-62 Vasquez Bros & Co., Inc. P. O. Box 1765 M a n i l a Gentlemen : Reference is made to your letter dated June 20, 1962, requesting reconsideration of our action classifying imported Thermo-Fax machines as contact copying machines subject to 30% advance sales tax. While Thermo-Fax machines are not exactly photostatic machines requiring a darkroom or the use of chemicals or of a developing process, nevertheless, it is believed that the same fall within the term "contract copying machines and any similar machines" found in section 185(j) of the Tax Code. In view thereof, this Office regrets that your request for reconsideration cannot be granted. LLphil Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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