Rate of Advance Sales Tax on Importation of Water Cooler and Drench Shower for Laboratory Use
BIR Ruling No. 131-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 22, 1985
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August 22, 1985 BIR RULING NO. 131-85 196 (i) 000-00 131-85 Gentlemen : This refers to your letter dated May 24, 1985 requesting a ruling on the applicable rate of advance sales tax on your importation of wall-mounted electric handicapped fountain (water cooler) with recessed chiller box and ceiling mounted emergency single head drench shower designed for laboratory use. In reply, please be informed that the aforesaid imported water cooler is subject to the 25% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 193(b) in relation to Section 196(i) of the Tax Code, as amended by Executive Order No. 883. However, your imported ceiling mounted single head drench is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up prescribed by Section 193(b) in relation to Section 199(a) of the Tax Code, as amended by Executive Order No. 883. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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