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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 19, 1973

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September 19, 1973 Bristol-Myers (Manila) Inc. P. O. Box 600 Commercial Center Makati, Rizal Attention: Mr . Ignacio H . Lim Administrative/Finance Mgr . Gentlemen : In reply to your letter dated September 5, 1973, I have the honor to inform you that Strive, a milk energy drink per certification of the food and Drug Administration dated September 4, 1973, is locally manufactured, subject to the 5% sales tax imposed in Section 186-B of the Tax Code, as inserted by Presidential Decree No. 69. cdtech Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 "TAXPAYERS SHOULD INDICATE THEIR TAN IN ALL COMMUNICATIONS TO THE BIR."

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