Phonograph Records Used Exclusively for Educational Purposes
BIR Ruling No. 306-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 29, 1959
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June 29, 1959 BIR RULING NO. 306-59 Bookmark Regina Bldg. M a n i l a Gentlemen : In reply to your letter dated June 26, 1959 I have the honor to inform you that phonograph records used exclusively for educational purposes are subject to only 7% sales tax, pursuant to section 185(g) of the Tax Code. Accordingly, if it is true as alleged by you that the phonograph records consigned to you are educational in character, the shipment may be released from customs custody upon your payment of only 7% advance sales tax. Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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