Tax Rate of the Importation of Loud-Speakers, Amplifiers, Pre-amplifiers or Other Similar Articles
BIR Ruling No. 173-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 16, 1959
Full text
April 16, 1959 BIR RULING NO. 173-59 Miss Iluminada C. Santos 1569 Espaa, Sampaloc M a n i l a M a d a m : In reply to your letter dated April 13, 1959, I have the honor to inform you that where loud-speakers, amplifiers, pre-amplifiers or other similar articles are imported by manufacturers to be used in the manufacture of phonographs, they shall be subject to the 30% tax. Where they are imported by manufacturers of radio receiving sets, the rate of tax is 7%; and where said articles are imported for the purpose of resale as is, they shall be subject to the 7% advance sales tax. aisadc Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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