Tax Imposed on Musical Instruments and Parts
BIR Ruling No. 228-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 10, 1958
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April 10, 1958 BIR RULING NO. 228-58 J. de Vera Brokerage Rm-301 Tuason Building 12 Escolta, Manila Gentlemen : In connection with your request dated February 11, 1958, for information regarding the rate of sales tax applicable to imported violins, ukaleles, cymbals, bugles, clarinet B Flat reeds, alto sax reeds, tenor sax reeds, violin and bass strings, violin chinrests, drum cowbells and drum sticks, I have the honor to inform you that the said musical instruments and parts are subject to the 7% advance sales tax prescribed by Section 183(b), in relation to Section 186, of the National Internal Revenue Code, based on the total landed cost thereof, plus the 25% mark-up prescribed by Republic Act No. 594. prcd Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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