BIR Ruling No. 341-61
BIR Ruling No. 341-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 5, 1961
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September 5, 1961 BIR RULING NO. 341-61 Mr. Tomas T. Eribel c/o H. E. Heacock, Inc. 406-407 Dasmarias, Manila S i r : Reference is made to your letter dated August 28, 1961, requesting guidance and information as to the proper rate of sales tax on manicure sets you except to receive from Thompson Designs Inc., U.S.A. In reply thereto, I have the honor to inform you that manicure sets are classified as "beauty parlor equipment and accessories" under Section 184(c) of the Tax Code, and, therefore, the importation in question will be subject to the advance sales tax of 50% based on the total landed cost thereof plus 100% mark-up, pursuant to Section 183 (b) of the same Code. cdll Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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