BIR Ruling No. 125-62
BIR Ruling No. 125-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 15, 1962
Full text
November 15, 1962 BIR RULING NO. 125-62 Ildefonso Tionloc, Inc. 3rd Floor, Maritima Bldg. M a n i l a Gentlemen : In answer to your letter dated August 27, 1962, I have the honor to inform you that imported air purifiers and deodorizers of the types shown in the catalogue submitted therewith fall within the meaning of "air-conditioning units" under section 185-A of the Tax Code and, therefore, are subject to 30% advance sales tax in accordance with said section, in relation to section 183(b) of the same Code. cdll Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.