Taxes on Imported Parts and Accessories of Scooters and Motorcycles
BIR Ruling No. 409-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 29, 1958
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July 29, 1958 BIR RULING NO. 409-58 2nd Indorsement Respectfully returned, to the Honorable, the Secretary of Finance, Manila. There are no provisions in the internal revenue law or regulations prohibiting any person or entity from importing articles in completely knocked down condition which they assemble preparatory to the sale thereof. If the query of Mr. Alfred Hahn is made for purposes of internal revenue taxation, it may be stated that ordinarily, imported parts and accessories of scooters and motorcycles are subject to 7% advance sales tax. However, if Hahn, Manila makes such importations pursuant to its contract with the United States military agencies for the supply of motorcycles and scooters and such importations are duly covered by tax-exemption certificates issued by the United States Government authorities, said importations will be exempt from the 7% advance sales tax provided that the articles imported are exclusively destined for and actually utilized in the operation, maintenance and defense of the bases in accordance with the Supplementary Agreement of December 29, 1952, implementing Articles V and XVIII of the Military Bases Agreement of 1947. prll (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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