Importation of Non-refillable and Disposable Ballpens Subject to 10% Advance Sales Tax
BIR Ruling No. 173-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 16, 1986
Full text
September 16, 1986 BIR RULING NO. 173-86 162 (c) 163 (2) (1) 000-00 173-86 Gentlemen : In reply to your letters dated June 23, 1986 and August 7, 1986, please be informed that the importation by your client, Gillette Philippines, Inc., of flair and kilometrico ballpens which are non-refillable and disposable 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 customs duties and other charges, pursuant to Section 162(c), in relation to Section 163(2)(j), both of the Tax Code, as amended by Executive Order No. 36 effective August 1, 1986. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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