BIR Ruling No. 229-83
BIR Ruling No. 229-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 15, 1983
Full text
December 15, 1983 BIR RULING NO. 229-83 Gentlemen : This refers to your letter dated August 26, 1983 requesting a ruling on the applicable rate of compensating tax on the importation of two computers which will be donated to you by the United Bible Societies. It is represented that the said computers will be used by you for applications in accounting and data processing by your Business Office and for word processing to prepare, store and process Bible text before printing by your Translations Department. In reply, please be informed that since the computers are not intended for sale or resale, they are only subject to the 10% compensating tax based on landed cost thereof without mark-up, pursuant to Section 204 in relation to Section 199 both of the Tax Code. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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