Tax Imposed on the Importation of Barbers' Apparatus and Supplies
BIR Ruling No. 363-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 5, 1959
Full text
August 5, 1959 BIR RULING NO. 363-59 Enriquez Art Supplies 1541 Azcarraga, Manila Gentlemen : In reply to your letter dated August 5, 1959, I have the honor to inform you that your importation of barbers' apparatus and supplies consisting of 120 pieces SUPER 220-89 Tapper, 50 pieces SUPER 220-89 SOLID, and 120 pieces SUPER-SAGE 110 VIBRATOR, covered by consular invoice No. A-198386, is subject to 7% advance sales tax, based on the landed cost thereof plus 25% mark-up. This will serve as authority for the Commissioner of Customs in effecting the release of your importation upon the payment of the 7% advance sales tax. LLjur Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.