Taxes on the Goods, Commodities, Wares or Merchandise Purchased or Received from Without the Philippines
BIR Ruling No. 168-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 6, 1958
Full text
March 6, 1958 BIR RULING NO. 168-58 Mr. D. C. Africa Marsman Bldg., Port Area Manila S i r : In reply to your letter dated February 27, 1958, I have the honor to inform you that goods, commodities, wares or merchandise purchased or received from without the Philippines by all persons residing or doing business therein constituting a single shipment consigned to any single person the total value of which is more than P100.00 and/or goods, commodities, wares or merchandise brought in by residents returning from abroad the value of which exceeds P500.00 are subject to the compensating tax based on the total value thereof including freight, postage, insurance, commission and all similar charges, undiminished by P100.00 or P500.00 as the case may be. LibLex Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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