BIR Ruling No. 133-82
BIR Ruling No. 133-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 22, 1982
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April 22, 1982 BIR RULING NO. 133-82 199-00 000-56 133-82 Atty. Celso R. Ruiz P.O. Box 571, Manila S i r : In reply to your letter dated October 8, 1980, please be informed that roller skates and skate boards imported by your client, Bhagi's Trading, are subject to the 10% advance sales tax, the tax to be based on the total landed cost thereof plus 25% mark-up pursuant to Section 193(b) in relation to Section 199, both of the National Internal Revenue Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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