Rate of Advance Sales Tax Imposed on the Importation of Packaging Materials for Beverages, Dairy Products, Medicine, Laundry Soap and Detergents
BIR Ruling No. 015-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Jan 21, 1987
Full text
January 21, 1987 BIR RULING NO. 015-87 163 (2) (c) 165-86 015-87 Gentlemen : This refers to your letter dated October 27, 1986 requesting information as to the correct rate of advance sales tax to be imposed on your importation of packaging materials for beverages, dairy products, medicine, laundry soap and detergents. In reply, please be informed that since the finished articles are classified as essential articles subject to 10% sales tax, the packaging materials which you manufacture are subject to the advance sales tax at the same rate of 10% provided that the customers shall certify that packaging materials shall be used exclusively in the manufacture of said finished articles. On the other hand, if the customers fails to issue a certification, the packaging materials shall be subject to the 20% sales tax. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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