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Tax Rate of "Hobart" Dishwashers, Specially Designed for Industrial Use

BIR Ruling No. 645-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 24, 1959

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December 24, 1959 BIR RULING NO. 645-59 Williams Equipment Co., Ltd. 313 Chicago St., Port Area M a n i l a Attention : R . Pertierra, Jr . Gentlemen : In reply to your letter of October 19, 1959, I have the honor to inform you that "Hobart" dishwashers, specially designed for industrial use, are, when imported, subject to 7% advance sales tax, the same to be based on the landed cost thereof plus 25% mark-up. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue

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