Importation of White Cement for Resale to Construction Companies Subject to 10% Advance Sales Tax
BIR Ruling No. 184-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 17, 1986
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September 17, 1986 BIR RULING NO. 184-86 162 (c) 000-00 184-86 Gentlemen : In reply to your letter dated January 23, 1986, please be informed that your importation of white cement for ultimate resale to construction companies is subject to 10% advance sales tax, pursuant to Section 162(c) in relation to Section 163(2)(k) of the Tax Code, as amended by Executive Order No. 36. cdta Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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