BIR Ruling No. 271-82
BIR Ruling No. 271-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 26, 1982
Full text
October 26, 1982 BIR RULING NO. 271-82 199-a 000-76 271-82 Mr. Antonio P. Dazo Anda Commercial Rm. 1205 Producers Bank Bldg. 413 Nueva Street, Binondo Metro Manila S i r : In reply to your letter dated May 31, 1982, I have the honor to inform you that this Office hereby affirms its rulings of May 7, 1976 and December 21, 1977 to the effect that the electric cartridge heater imported by Anda Commercial and APOC International, Inc. is subject to the 10% advance sales tax, the tax to be based on the landed cost thereof plus 25% mark-up pursuant to Section 193(b) in relation to Section 199(a), both of the Tax Code, as amended. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.