BIR Ruling

April 20, 1966 1st Indorsement Returned to the Revenue Operations Head (Assessment), the within papers bearing on the importation of United Laboratories, Inc., 82 Mayflower St., Mandaluyong, Rizal, of two (2) fiber drums of Sodium Saccus USP Powder (Saccharine Soluble), with the following comment and recommendation. prll As early as February 2, 1960 when BIR Ruling No. 60-64 was promulgated, this Office had already ruled that Sodium Saccharinate (Saccharine in soluble form) is subject to specific tax at P75.00 per kilo, pursuant to Section 148 of the Tax Code. Again under BIR Ruling No. 63-1), dated March 1, 1963, this Office ruled that Saccharine Sodium Soluble Powder is subject to the specific tax under the aforecited section of the Tax Code. It is, however, noted that notwithstanding the foregoing rulings, that Office on May 13, 1963, issued Authority to Release Imported Goods No. Bt-63-007445 for the release of 300 kilograms of Saccharine Soluble to the above-named importer upon payment of only 7% advance sales tax on said importation. In view of all the foregoing, he is instructed to assess the correct specific tax due on the instant importation of two (2) fiber drums of Saccharine Soluble and to issue deficiency assessment on the previous importation of 300 kilograms of Saccharine Soluble of the same importer. Be guided accordingly. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue