BIR Ruling No. 233-83
BIR Ruling No. 233-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 19, 1983
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December 19, 1983 BIR RULING NO. 233-83 S i r : In reply to your letter dated December 12, 1983, please be informed that imported nylon fabrics to be used in the manufacture of tires are subject to the 25% advance sales tax based on the total landed cost thereof plus 25% mark-up imposed by Section 196(g) of the Tax Code, in relation to Section 193(b) of the same Code as amended by Executive Order No. 883. cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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