Tax Imposed on Air-conditioning Units
BIR Ruling No. 398-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 30, 1958
Full text
July 30, 1958 BIR RULING NO. 398-58 Globe Brokerage, Inc. Room 216 Yuchengco Bldg. Rosario, Manila Gentlemen : In reply to your letter dated July 28, 1958, I have the honor to inform you that air-conditioning units, regardless of whether they are of the industrial or household type, are subject to 30% sales tax. Accordingly, the importation of your client, the Visayan Growers Association, Inc. of air-conditioning machines, commercial or industrial type of over 2 H.P. capacity (2 units carrier), is subject to 30% advance sales tax, if for sale, or to 30% compensating tax, if for personal use. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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