Tax Rate Applicable on the Shipment of Rex Rotary Duplicators
BIR Ruling No. 130-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Feb 26, 1958
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February 26, 1958 BIR RULING NO. 130-58 Claude Wilson Corporation King Albert Street Mandaluyong, Rizal Gentlemen : In connection with your letter of even date requesting issuance of a ruling on the rate of tax to be applied on the shipment to you of Rex Rotary Duplicators, I have the honor to inform you that after careful study of the literature submitted by you in connection therewith, this Office finds that the same may be classified as a mimeograph machine, it appearing that the duplicators may only be operated with the use of stencil paper on which the material to be reproduced must first be copied. Accordingly, said shipment is subject to the 7% advance sales tax prescribed under Section 183(B), in relation to Section 186, both of the Tax Code, based on the total landed cost thereof, plus the mark-up prescribed by Republic Act No. 594, which you may pay to the Collector of Customs, Manila, upon withdrawal of the said shipment. cdta Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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