10% Compensating Tax-importation of Machinery Used in the Production of Beer
BIR Ruling No. 015-81 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 19, 1981
Full text
1981 BIR RULING NO. 015-81 199-a 000-00 015-81 San Miguel Corporation 6766 Ayala Avenue Makati, Metro Manila Attention: Mr . B . H . Enriquez Assistant Vice-President Gentlemen : In reply to your letter dated September 17, 1980, please be informed that your importations consisting of two (2) packages of refrigeration equipment on board SS "Adrian Maersk", and two (2) cases of Wort Cooler Plate Heat Exchanger on board SS "Australian Explorer" and three (3) cases of Wort Cooler Plate Heat Exchanger on board SS "Largo Bay" being integral parts of the entire machinery used in the production of beer are subject to the 10% compensating tax prescribed by Section 204 of the Tax Code, as amended, in relation to Section 199(a) of the same Code. However, if said imported articles will be sold, bartered or exchanged, the same shall be subject to the advance sales tax. Very truly yours, RUBEN B. ANCHETA Acting Commissioner
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