BIR Ruling No. 240-61
BIR Ruling No. 240-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 21, 1961
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June 21, 1961 BIR RULING NO. 240-61 With reference to your letter . . . , I have the honor to inform you that in line with the decision of the Supreme Court in the case entitled "Eternit Corporation vs. Collector of Internal Revenue", G.R. No. L-11913, promulgated April 29, 1959, sales of air-conditioning units by the manufacturers thereof are deemed distinct and separate from the installation thereof in case such installation is made by the manufacturers themselves. In such cases, the sales tax shall be based on the gross selling price of the air-conditioning units and the manufacturer shall for the installation thereof be subject to the contractor's tax. It is of course understood that the sales and installment of the air-conditioning units are treated and invoiced separately as independent transactions. LexLib
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