BIR Ruling No. 239-83
BIR Ruling No. 239-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 29, 1983
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December 29, 1983 BIR RULING NO. 239-83 Gentlemen : This refers to your letter dated April 11, 1983 requesting a ruling as to the rate of advance sales tax applicable on the importation of "pentel" marking pens (felt tip). In reply, I have the honor to inform you that the importation of pentel marking pens which are articles similar or analogous to fountain pens and ball pens is subject to 25% advance sales tax based on landed cost thereof plus 25% mark-up pursuant to Section 197.II of the Tax Code, in relation to Section 193(b) of the same Code, as amended by Executive Order No. 883. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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