10% Advance Sales Tax — Sullair Refrigeration Screw Compressor
BIR Ruling No. 184-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 28, 1981
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September 28, 1981 BIR RULING NO. 184-81 193 (b) 098-80 184-81 Engineering Equipment, Inc. 111 E. Rodriguez Jr., Avenue Ortigas Industrial Estate Quezon City Attention: Mr . N . K . Macapagal Manager-Customs Department Gentlemen : This refers to your letter dated July 9, 1981 requesting a ruling regarding the appropriate tax rules due on your importation of Sullair Refrigeration Screw Compressor. It appears that said importation is an industrial refrigeration compressor forming part of the beer making process particularly in the beer malting and fermentation at San Miguel Corporation's plant at Polo, Bulacan. In reply, please be informed that said importation of Sullair Refrigeration Screw Compressor is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up pursuant to Section 193(b) in relation to Section 199 of the Tax Code, as amended. This ruling is subject to verification. The same will be revoked if, after verification, the facts are not as represented. Please be guided accordingly. cdtech Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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