Taxability of Imported Piano Parts for Use of the Importer
BIR Ruling No. 152-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1959
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March 16, 1959 BIR RULING NO. 152-59 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila, the herein papers relative to the query of Felipe Yupangco & Sons, Inc. with the following information: LexLib Imported piano parts for use of the importer himself in the manufacture of pianos are subject to the 30% advance sales tax, based on the total landed cost thereof plus 50% mark-up, pursuant to Sections 183(b), 185 and 190 of the Tax Code. Organs are not enumerated in Section 184 or 185 of the Tax Code. Consequently, they are subject to tax under Section 186 of the same Code. Imported organ parts for use of the importer himself in the manufacture of organs, are, therefore, subject to 7% advance sales tax based on the total landed cost thereof plus 25% mark-up. cdt (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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