BIR Ruling No. 006-80
BIR Ruling No. 006-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jul 2, 1980
Full text
July 2, 1980 BIR RULING NO. 006-80 193-b 075-79 06-80 Messrs. Quiason, de Guzman, Makalintal and Barot 2nd Floor, Chronicle Building Meralco Avenue, Pasig Metro Manila Attention : Mr . F . G . de Guzman Gentlemen: In reply to your letter dated June 30, 1980, please be informed that the fruit concentrates imported by your clients, Food Masters, Inc./Food Masters Worldwide, Inc., for the use in their manufacture of Sunkist orange juice, lemon and grape juices and other tropical fruit juices, is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199, both of the Tax Code of 1977, as amended. Very truly yours, TOMAS C. TOLEDO Acting commissioner
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