BIR Ruling No. 171-84
BIR Ruling No. 171-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 6, 1984
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November 6, 1984 BIR RULING NO. 171-84 196-e-157-82-171-84 Gentlemen : This refers to your letter addressed to the Ministry of Finance dated July 3, 1984 requesting that your importation of One (1) Milnor Model 42026 QWE Washer 125 lbs., Fully Automatic with Automatic Steam Injection and Miltrol Programmer, Coldwater Only with two (2) Steam Temperatures 240/60/3, be subject only to the 10% compensating tax. You stated that the above-described shipment is a washing machine intended for washing and fulling of wool and Angora gloves, hats and scarves; and that as such, it is an industrial washer subject only to 10% tax. aisadc In reply, please be informed that under Section 196(e) of the Tax Code of 1977, as amended, the term "washing machines of all types" embraces all kinds of washing machines regardless of their use. Such being the case, the washer imported by you is subject to 25% compensating tax prescribed by Section 196(e), in relation to Section 204, both of the Tax Code of 1977, as amended. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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