Tax Imposed on the Automobile Spare Parts and Accessories
BIR Ruling No. 651-59 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Dec 15, 1959
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December 15, 1959 BIR RULING NO. 651-59 The Commissioner of Customs M a n i l a S i r : In reply to your letter dated November 24, 1959, I have the honor to inform you that automobile spare parts and accessories, whether imported by dealers or car assemblers, are subject to only 7% advance sales tax. The ruling previously issued by this Office to the effect that said parts and accessories are subject to 7% advance sales tax only when imported by car assemblers had already been revoked. prcd Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue
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