Implementing Rules and Regulations of Republic Act 10932
DOH Administrative Order No. 2018-0012 • Implementing Rules and Regulations • Health • Apr 4, 2018
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November 15, 1962 BIR RULING NO. 125-62 Ildefonso Tionloc, Inc. 3rd Floor, Maritima Bldg. M a n i l a Gentlemen : In answer to your letter dated August 27, 1962, I have the honor to inform you that imported air purifiers and deodorizers of the types shown in the catalogue submitted therewith fall within the meaning of "air-conditioning units" under section 185-A of the Tax Code and, therefore, are subject to 30% advance sales tax in accordance with said section, in relation to section 183(b) of the same Code. cdll Very truly yours, JOSE B. LINGAD Acting Commissioner of Internal Revenue
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