10% Sales Tax on Imported AC Units

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EXECUTIVE ORDER NO. 507: 10% Sales Tax on Imported AC Units

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Title Supreme Court: 10% Sales Tax on Imported AC Units

Law: Executive Order No. 507

Decision Date: Jul 14, 1978

Executive Order No. 507 imposes a 10% sales tax on imported air-conditioning units, components, and parts in order to protect the local industry, with exemption only for those certified as "locally manufactured" by the Board of Investments.

sales tax

components

local industry protection

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