BIR Ruling No. 129-62
BIR Ruling No. 129-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 27, 1962
Full text
November 27, 1962 BIR RULING NO. 129-62 The Fame, Inc. P. O. Box 1039, Manila Gentlemen : With reference to your letter dated October 16, 1962, requesting that the two (2) cases of Electric Tel-Animaprint Hot Press for Titles (complete with accessories) imported for your own use and covered by Bill of Lading No. 24 ("Sally Maersk") be subject only to 7% compensating tax, I have the honor to inform you that your request is hereby granted, pursuant to section 190, in relation to section 186 of the Tax Code, subject to the condition that if upon arrival and inspection thereof the same are found to be photographic or contact-copying machines, or similar machines, the rate of compensating tax payable thereon shall be that prescribed under section 185 of the Tax Code. aisadc Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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