Imported Motorcycle Parts and Accessories Subject to 10% Advance Sales Tax
BIR Ruling No. 185-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 17, 1986
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September 17, 1986 BIR RULING NO. 185-86 168 (c) 000-00 185-86 Gentlemen/Sir : In reply to your letter dated August 6, 1986, please be informed that motorcycle parts and accessories imported by your client, Kawasaki Motors (Phils.) Corporation which are intended for sale come within the purview of spare parts and accessories of motor vehicles subject to the 10% advance sales tax, pursuant to Section 162(c) in relation to Section 163(2)(n), both of the Tax Code, as amended by Executive Order No. 36 which took effect on August 1, 1986. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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