BIR Ruling No. 284-82
BIR Ruling No. 284-82 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 16, 1982
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November 16, 1982 BIR RULING NO. 284-82 199-a 000-00 284-82 WELLA Schon-Haar Mercantile Corp. 4th Floor JMDC Badeco Bldg. Amorsolo St., Legaspi Village Makati, Metro Manila Attention: Mr . F . R . de Luzuriaga General Manager Gentlemen : In reply to your letter dated September 23, 1982, please be informed that your importation of safety razors and razor blades for use in safety razors, 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
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