Tax Rate of an Automobile Spare Parts Which Do Not Form 1 Complete Unit
BIR Ruling No. 389-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1960
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No date supplied BIR RULING NO. 389-60 Idelfonso Tionloc, Inc. Maritima Building M a n i l a Gentlemen : Relative to the query propounded in your letter dated September 13, 1960, I have the honor to inform you that automobile spare parts which do not form one complete unit, are subject only to the 7% compensating tax prescribed by Section 190, in relative to section 186, both of the National Internal Revenue Code. LLphil Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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