Imported "Duckmate" Angle is Considered Ordinary Article Subject to 20% Advance Sales Tax
BIR Ruling No. 338-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 3, 1987
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November 3, 1987 BIR RULING NO. 338-87 162 (c) 000-00 338-87 Gentlemen : This refers to your letter dated August 7, 1987 requesting clarification as to the proper classification of your imported "Duckmate" angle. (sample and brochure enclosed) It is represented that the aforesaid article is made from gauge #20 galvanized steel and roll-formed into letter "L" shape with hollow space on the vertical side; and that it is commonly used by contractors who will have to cut it up into smaller pieces for fabrication into duct flanges which serve as structural reinforcement and facilitate the joining of duct systems. In reply, please be informed that the aforesaid imported "Duckmate" angle is considered ordinary article, hence, subject to 20% advance sales tax pursuant to Section 163(4) in relation to Section 162(c) both of the Tax Code as amended by Executive Order No. 36. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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