BIR Ruling No. 010-63

March 1, 1963 BIR RULING NO. 010-63 The Procter & Gamble Philippine Manufacturing Corporation P. O. Box 302, Manila Attention : Mr . S . R . Narciso Manager, Foreign Traffic Section Gentlemen : This has reference to your letter dated August 24, 1962, requesting that imported one (1) fiber drum of Saccharine Sodium Soluble Powder which arrived under bill of lading No. 7 abroad the SS "Johannes Maersk" be subject to 7% advance sales tax. In answer thereto, I have the honor to inform you that your request cannot be granted, it having been found upon analysis that said importation is the same as saccharine which is taxable under Section 148 of the Tax Code. Such being the case, Saccharine Sodium Soluble Powder is subject to the specific tax of P75.00 per kilogram, notwithstanding the fact that, as claimed, the same shall be used exclusively in the manufacture of toothpaste. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue The above ruling was duly signed by the Acting Commissioner of Internal Revenue on March 1, 1963. cdtech (SGD.) P. F. LANDAS Revenue Operations Head (Legal)