The purpose of this revenue ruling is to explain the circumstances under which the Commissioner will accept a price that has been fixed by a manufacturer, importer or principal distributor, which is restricted to a particular period, class of purchaser or directed at a particular segment of the market as the retail selling price of a vehicle.
Duties Ruling - Special Promotions on New Vehicles
Ruling
DA 6 - When the Commissioner will accept a special promotion price as the retail selling price of a vehicle.
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