Tax Imposed on the Radio and TV Kits Received by Mr. Navarro from Abroad

September 22, 1959 BIR RULING NO. 465-59 2nd Indorsement Respectfully returned to the Honorable, the Secretary of Finance, Manila, the letter of Mr. Antonio Navarro dated August 28, 1959. The radio and TV kits received by Mr. Navarro from abroad in connection with his correspondence course in radio and TV electronics are subject to compensating tax at the rates of 7% for the tools, accessories and parts of the radio and 7% for the tools and 30% for the accessories and parts of the TV, respectively, pursuant to section 190, in relation to sections 185 and 186 of the Tax Code. A similar tax is payable on his importation of any other article, the rate of tax being dependent upon the kind of articles imported. (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue