BIR Ruling No. 391-61
BIR Ruling No. 391-61 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 1, 1961
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No date supplied BIR RULING NO. 391-61 Reference is made to your letter . . . requesting information regarding the taxes to be paid on imported vessels and the basis for computing the tax. cdpr In reply, I have the honor to inform you that, pursuant to the provisions of Republic Act No. 3176 which took effect on June 17, 1961, vessels are not subject to the compensating tax prescribed in Section 190 of the National Internal Revenue Code. As regards customs charges, please direct your question to the Commissioner of Customs under whose jurisdiction customs duties are collected. prll
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