Compensating Tax on Shipment Via Air Express International
BIR Ruling No. 349-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 17, 1960
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August 17, 1960 BIR RULING NO. 349-60 Mr. Jose F. Cabuay Suite 315 Singson Bldg. Plaza Moraga, Manila S i r : In your letter dated August 16, 1960, you stated the following: "For guidance purposes, may I please be informed how much compensating tax I am suppose to pay on the following shipment, via Air Express International, and consigned to me. Quantity Description Unit Amount Automobile Spare Parts 2 Delco Remy #1920445 .67 $1.34 3 FAG-13450-A Tail Light Lens .83 2.49 2 FAG-15514-A Back up lens .28 .56 Carter Catalogs No value $4.39 Freight Charges: 31.30" In answer thereto, I have the honor to inform you that you are subject to the payment of the 7% compensating tax pursuant to section 190 in relation to section 186 of the National Internal Revenue Code. cdta Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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