10% Advance Sales Tax — Saladmaster Machines
BIR Ruling No. 151-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 7, 1981
Full text
August 7, 1981 BIR RULING NO. 151-81 199-00 000-00 151-81 I.V. Espeleta and Sons, Inc. 246-A Myers Building Port Area, Metro Manila Attention: Mr . G . V . Espeleta Customs Broker Gentlemen : In reply to your letter dated July 24, 1980, please be informed that importation of manually operated Saladmaster Machines and non-electrical Saladmaster Roasters of the description appearing in the Catalog are subject to the 10% advance sales tax based on the home consumption value or price thereof plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199, both of the Tax Code of 1977, as amended. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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