BIR Ruling No. 150-84
BIR Ruling No. 150-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 7, 1984
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September 7, 1984 BIR RULING NO. 150-84 196 (h)-000-00-150-84 Gentlemen : In reply to your letter dated May 7, 1984, please be informed that Dart Boards come within the purview of toys and playthings of all sorts 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(h), both of the Tax Code, as amended by Executive Order No. 883. cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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