10% Advance Sales Tax — Importation of Vacuum Cleaners
BIR Ruling No. 210-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 28, 1981
Full text
October 30, 1981 BIR RULING NO. 210-81 199-a 101-62 210-81 Black and Decker Phils. Inc. CC P.O. Box 416 Makati, Metro Manila Attention: Mr . Roberto F . Viray Finance Manager Gentlemen : In reply to your letter dated October 5, 1981, please be informed that the importation of Vacuum Cleaners Model Nos. 6601 and 6620 for industrial establishment described in the brochure submitted which are different from the household type vacuum cleaners and polishers are subject to the 10% advance sales tax based on the total landed cost plus 25% mark-up under Section 193(b) in relation to Section 199(a) both of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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