Tax on the Importation of J. P. Heilbronn Co. of White Printing Machines
BIR Ruling No. 183-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 18, 1958
Full text
March 18, 1958 BIR RULING NO. 183-58 The Commissioner of Customs Manila Attention : Mr . T . Aseron S i r : In connection with the importation of J. P. Heilbronn Co. of the so-called White Printing Machines, I have the honor to inform you that in respect of the big machines which to all appearances are intended for industrial use, only 7% advance sales tax may be collected thereon. In respect, however, of the smaller machines, 30% advance sales tax should be collected thereon because to all appearances, they are of the type of contact copying machines contemplated by Section 185(j) of the Tax Code, as amended by Republic Act. No. 1612. LexLib Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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