Tax on the Shipment of Minifon Wire Recorders
BIR Ruling No. 322-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jun 6, 1958
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June 6, 1958 BIR RULING NO. 322-58 Guevara & Sons 553-555 Raon St. Manila Gentlemen ; In reply to your letter dated June 5, 1958, I have the honor to inform you that the so-called "Minifon Wire Recorder" falls within the classification of "similar articles for re-producing music" mentioned in Section 185(g) of the Tax Code. Accordingly, your shipment of said Minifon Wire Recorders is subject to 30% advance sales tax. prll Very truly yours, (SGD.) JOSE ARAAS Commissioner of Internal Revenue
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