Tax Imposed on Car Washers
BIR Ruling No. 411-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Sep 1, 1959
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September 1, 1959 BIR RULING NO. 411-59 Shurdut Mill Supply Co., Inc. 300-302 Dasmarias Street M a n i l a Attention : Mr . Protacio C . Licsi Gentlemen : In reply to your letter of the 25th instant, I have the honor to inform you that car washers, more particularly described by you as "a highpressure hydraulic Car Washer, equipped with hose, washing gun and electric motor, two-cylinder pump, V-belt drive, pressure gauge, vacuum breaker valve, intake and discharge air chamber and stand" are, when imported, subject to 7% advance sales tax, the same to be based on the landed cost thereof plus 25% mark-up. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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