Importation of "Reynolds" Ball Pens Subject to 10% Advance Sales Tax
BIR Ruling No. 157-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 27, 1986
Full text
August 27, 1986 BIR RULING NO. 157-86 162 (c) 000-00 157-86 Gentlemen : In reply to your letter dated August 7, 1986, please be informed that your client's importation of "Reynolds" brand ball pens such as sign pens, marking pens, refills for marking pens and coloring pens (samples attached) are disposable ball pens; hence, the same are subject to 10% advance sales tax based on the total value used by the Bureau of Customs in determining tariff and customs duties, including tariff and customs duties, pursuant to Section 162(c) in relation to Section 163(2)(j), both of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. cdti Likewise, imported ball pen parts like ball point tips, plastic tubes and ink for ball point pens to be used as raw materials in the production or manufacture of disposable ballpens are subject to the 10% advance sales tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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