Shipment of Returned Articles Not Subject to Compensating Tax
BIR Ruling No. 264-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 2, 1986
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December 2, 1986 BIR RULING NO. 264-86 169 078-86 264-86 Gentlemen : This refers to your letter dated July 2, 1986 requesting for and in behalf of your client, Sonia Du Shellcraft, exemption from compensating tax on its shipment of two (2) pallets costume jewelry under B/L No. LHVMNL0017 and invoices No. 10850 and No. 10849, consisting of the following items: Colliers SDS 800 Colis No. 76/91/166/200/201/225/226/227-29-33-34-35-36-37/ 242/ 265-6-7-8-9-270-1-2/ No.: 36/37/35/41/74/75/172/238/239/ 240- 1/ 273-4-5-6-7/280-1-2-5-6-7-35 Colliers SDS 686/0 Colis No. 133/156/218/231 Colliers SDS 797 Colis No. 285 Colliers SDS 520 Colis No. 405-6-7-8 Colliers JL 06 Colis No.: 445/446 Colliers CM 20 Colis 120/121/552-3-4-5-7-8-9-551-560-1-2-3-4 Pieces Colliers ref: SDS 818 "PR 143 pink In reply, please be informed that as represented, the aforesaid shipment consists of returned articles rejected abroad "due to wrong coloring which does not meet the description of article desirable to the taste of the buyer". Accordingly, the said shipment is not an importation; hence not subject to the compensating tax imposed by Section 169 of the Tax Code, as amended. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner of Internal Revenue
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