Batteries Come Within the Purview of "Spare Parts and Accessories" Subject to 10% Sales Tax
BIR Ruling No. 199-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 30, 1986
Full text
September 30, 1986 BIR RULING NO. 199-86 163 (2) 000-00 199-86 Gentlemen : In reply to your letter dated September 9, 1986, please be informed that batteries come within the purview of the phrase "spare parts and accessories" as used in Section 163(2)(n) of the Tax Code, as amended by Executive Order No. 36, hence, subject to 10% sales tax. However, the term "motor vehicles" as used therein is limited only to land transportation, like automobiles and those classified as trucks, jeeps and utility vehicles including motorcycles. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue By: ROMULO M. VILLA Deputy Commissioner
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