Authority to Take Delivery of a Shipment of Small Arm Primers
BIR Ruling No. 432-60 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 3, 1960
Full text
October 3, 1960 BIR RULING NO. 432-60 The Bullseye Products P. O. Box 3528 M a n i l a Gentlemen : Reference is made to your letter of the 30th ultimo, requesting authority to take delivery of a shipment of small arm primers upon the prepayment of 7% advance sales tax. You stated that said primers, a used sample of which has been submitted to this Office, will be used by you as raw materials in the manufacture of ammunition. In answer thereto, I have the honor to inform you that, pursuant to section 185(h) of the Tax Code, as amended by Republic Act No. 2662, your said request is hereby granted. This serves as authority for the Commissioner of Customs, Manila, to effect the release of the primers in question upon the prepayment of 7% advance sales tax if, upon examination, they are found to be of the kind used as raw materials in the manufacture of ammunition. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue
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