BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Aug 21, 1973
Full text
August 21, 1973 San Miguel Corporation 6766 Ayala Avenue Makati, Rizal Attention: Mr . D . T . Reyes Gentlemen : With reference to your letter dated August 20, 1973, I have the honor to inform you that importation of milk in liquid, powdered or dehydrated form which you will use as raw material in your manufacture of milk food products is subject to 5% advance sales tax pursuant to Section 185-B of the Tax Code, as amended by Presidential Decree No. 69. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.