Ice Cream Considered an Ordinary Article Subject to 10% Sales Tax
BIR Ruling No. 002-84 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 9, 1984
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January 9, 1984 BIR RULING NO. 002-84 199-a-159-83-002-84 Gentlemen : In connection with the ice cream being manufactured by you, please be informed that the said product is not considered processed milk. Ice cream is considered an ordinary article subject to the 10% sales tax prescribed by Section 199(a) of the Tax Code , as amended. This revokes our ruling dated March 20, 1973 which considers ice cream as processed milk within the purview of Section 186-B (now Section 201) of the Tax Code. cdta Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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