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Tax Imposed in the Importation of Audiodisc

BIR Ruling No. 129-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 28, 1960

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March 28, 1960 BIR RULING NO. 129-60 Imperial Electronics 384 Rosario, Manila Gentlemen : In reply to your letter dated March 25, 1960, I have the honor to inform you that the audiodisc you are importing for the purpose of sale are subject to 30% advance sales tax, the same to be based on the landed cost plus 50% mark-up. Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue

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