Taxability of the Automobile Parts Imported by Distributors or Dealers
BIR Ruling No. 538-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 15, 1959
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October 15, 1959 BIR RULING NO. 538-59 Atty. Nicolas T. Dacanay Suite 405-409 Quisumbing Bldg. Dasmarias Street, Manila S i r : In reply to your letter dated October 7, 1959, I have the honor to inform you that automobile parts, such as: 1. Speedometers 2. Tachometers (Revolutions/minute Counters) 3. Oil Pressure Gauges 4. Air Pressure Gauges 5. Temperature Gauges 6. Fuel Gauges 7. Ampere Gauges when imported by distributors or dealers, are subject to the 50% advance sales tax, as prescribed in section 184 of the Tax Code. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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