Taxability of Accessories of Automobiles Imported as Replacements
BIR Ruling No. 606-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 4, 1959
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December 4, 1959 BIR RULING NO. 606-59 Mr. Nicolas T. Dacanay Attorney-at-Law Suite 405-409 Quisumbing Bldg. Dasmarias Street, Manila S i r : In connection with our Ruling No. 538, Series of 1959, please be informed that this Office after a very careful restudy of the subject arrived at the opinion that, under the provisions of section 184 of the Tax Code, as amended by Republic Act No. 1612, parts and accessories of automobiles imported as replacements either by car assemblers or by distributors and dealers, are subject to only 7% advance sales tax. Accordingly, you may consider BIR Ruling No. 538, series of 1959, as revoked. Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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