BIR Ruling No. 165-82
BIR Ruling No. 165-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 6, 1982
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May 6, 1982 BIR RULING NO. 165-82 204-00 184-81 165-82 Filipro, Inc. 335 Buendia Avenue Ext. Makati, Metro Manila Attention: Mr . A . T . Fadullon Assistant Vice President Gentlemen : This refers to your letter dated March 25, 1982 requesting a ruling regarding the correct rate of tax to be imposed on your importation of 1 x 40 ft. van containing Stal Astra Refrigeration Equipment. cdt It is represented that your importation is an industrial refrigeration equipment ship-packed in a 40 footer container van; that said equipment will be used exclusively in the manufacturing process of your coffee products (Nescafe); and that the function of said machine is to de-pressurize the coffee powder after undergoing heat treatment. In reply, please be informed that your importation of said Stal Astra Refrigeration Equipment is subject to 10% compensating tax pursuant to Section 204 in relation to Section 199, both of the Tax Code, as amended. However, if said imported article will be sold, bartered or exchanged, the same shall be subject to the advance sales tax. This ruling is subject to verification. The same will be revoked if, after verification, the facts are not as represented. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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