Tax Rate of the Personal Effects Brought Home from Guam
BIR Ruling No. 639-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 14, 1959
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December 14, 1959 BIR RULING NO. 639-59 Mr. Alfredo Gapasin Vinnell Construction Co. P. O. Box 416 Agana, Guam S i r : This is with reference to your letter dated October 27, 1959, requesting information as to whether or not taxes are payable on your personal effects, such as radio, amplifier and record changer which you are bringing home from Guam. In reply thereto, I have the honor to inform you that pursuant to Section 190 of the Tax Code, as amended by Republic Act No. 2362, you should pay compensating tax at the rate of 7% for the radio and amplifier, if such amplifier is not of the type specially for use in the phonographs or combination radio and phonographs, 30% for the record changer, the same to be based on the total value thereof, including freight, postage, insurance, commission and all similar charges. The tax must be paid before the withdrawal or removal of the articles from the customhouse. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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