BIR Ruling No. 181-82

May 24, 1982 BIR RULING NO. 181-82 204 000-00 181-82 Vitarich Corporation Sarmiento Bldg. 2 Pasong Tamo Extension Makati, Metro Manila Attention: Mr . Armand H . Gaspar Import Coordinator Gentlemen : In reply to your letter dated June 25, 1980, I have the honor to inform you that, as represented, your importation of two (2) units Meyn Paddle Chillers will form an integral part of your whole poultry processing plant. Accordingly, and since the imported articles are for your personal use, they are subject only to the 10% compensating tax, pursuant to Section 204 in relation to Section 199, both of the Tax Code, of 1977, as amended. However, said importations will be subject to the corresponding advance sales tax, if the same are subsequently, sold, bartered or exchanged by you. This ruling is subject to verification. The same will be revoked if, after verification, the facts are not as represented. cdti Very truly yours, RUBEN B. ANCHETA Acting Commissioner