BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Dec 19, 1977
Full text
December 19, 1977 Pure Foods Corporation P. O. Box 2695 Manila Attention: Mr . Benjamin B . Tulio Sr . Vice President Finance Gentlemen : In reply to your letter dated December 6, 1977, please be informed that your importation of; 1. Frozen Beef Meats: a. Briskets b. Cow crops c. Trimmings d. Chucks e. Shanks 2. Vegetable Products: a. GN Beans b. Tomato Paste c. Spices of Veg. Origin to be used in the manufacture of your processed meat and vegetable products, is subject to the 5% advance sales tax plus 25% mark-up pursuant to Section 193(b) [formerly Section 183(b)] in relation to Section 201 (formerly Section 186-B), both of the Tax Code of 1977. The cellulose casings are subject to 7% advance sales tax plus 25% mark-up pursuant to Section 193(b) [formerly Section 183(b)] in relation to Section 199 (formerly Section 186), both of the Tax Code of 1977. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8
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