BIR Ruling No. 139-62
BIR Ruling No. 139-62 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 28, 1962
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November 28, 1962 BIR RULING NO. 139-62 Mr. Erlanger & Galinger, Inc. M a n i l a Gentlemen : Reference is made to your letter dated October 29, 1962, stating the following: "We have the honor to request information as to the sales tax rate for an Electronic Data Processing system. This machine is a modern and advance type of accounting machine, electrically operated, and classified by the Central Bank under the Essential Producer Category generally described as Data Processing System." casia In reply thereto, I have the honor to inform you that such machine is subject to 7% advance sales tax, based on the total landed cost thereof plus 25% mark-up, pursuant to section 186, in relation to section 183(b) of the Tax Code. Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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