Skip to main content

BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Sep 18, 1973

Full text

September 18, 1973 Mr. Romeo E. Araneta Suite 604 Trinity Bldg. 636 T. M. Kalaw Street Ermita, Manila S i r : In reply to your letter dated June 22, 1973, I have the honor to inform you that imported spray processed skim milk and buttermilk used for the manufacture of evaporated and reconstituted filled milk, and fishmeal, meat and bone meal and blood meal used in the manufacture of animal and poultry feeds, are subject to the 5% sales tax under Section 186-B of the Tax Code, as inserted by Presidential Decree No. 69. 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."

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.