10% Compensating Tax — Plaster of Paris

February 5, 1980 BIR RULING NO. 014-80 Mayon Ceramics Corporation P.O. Box 1900 Manila Attention: Mr . Tim A . Acedo Controller Gentlemen : This refers to your letter dated July 17, 1979 requesting that your importation of 2,160 bags of Plaster of Paris be subjected to the 10% compensating tax. In reply, please be informed that on the representation that the imported plaster of paris is exclusively used as supply in your manufacturing operation and that it is used in making moulds and shaping or forming your Ironstone Ceramic Dinnerwares, the imported article is subject to 10% compensating tax imposed by Section 204 in relation to Section 199, both of the Tax Code, as amended. However, the above importation will be subject to the corresponding advance sales tax, if the same is subsequently sold, bartered or exchanged by you. Very truly yours, RUBEN B. ANCHETA Acting Commissioner