Importation of Overhead Projector is Subject to 30% Advance Sales Tax
BIR Ruling No. 407-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 18, 1987
Full text
December 18, 1987 BIR RULING NO. 407-87 163 (1) (o) 000-00 407-87 Gentlemen : In reply to your letter dated December 2, 1987 requesting a ruling on the correct percentage tax to be imposed on your importation of overhead projector, which reflects on the screen printed materials placed on top of a glass of the overhead projector, please be informed that the same falls within the purview of "similar articles for reproducing sound and images" which are subject to 30% advance sales tax pursuant to Section 162(c) in relation to Section 163(1)(o) of the Tax Code stated as follows: "(o) . . . video tape recorders, tape decks, car stereo, cassette radios, and similar articles for reproducing and/or recording music sound and images and any combination thereof." Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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