Tax on Imported Reflectors, Chairs, Lenses and Other Spare Parts
BIR Ruling No. 305-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 6, 1958
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June 6, 1958 BIR RULING NO. 305-58 Westrex Company, Asia 666 Florentino Torres Manila Gentlemen : This is with reference to your letter dated June 5, 1958 requesting that you be allowed to pay only the 7% advance sales tax on the articles imported by you consisting of reflectors, chairs, lenses and other spare parts for use in the motion picture sound projection equipment. The attached catalogues of the imported articles show that the said articles are not "apparatus or equipment designed especially for use in the taking of photographs or motion picture or in the developing, printing, or enlarging of photographs or motion picture." Accordingly, they are subject only to the 7% advance sales tax prescribed in Section 183(B) in relation to Section 186 of the National Internal Revenue Code. cdti In view thereof, the aforesaid articles may be released from custom custody upon payment of the 7% advance sales tax said tax to be computed on the total landed cost of the articles plus 25% mark-up. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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