Fruit Juice Drink Sold in Plastic Tubes Are Subject to the 10% Sales Tax
BIR Ruling No. 027-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 1, 1986
Full text
April 1, 1986 BIR RULING NO. 027-86 165 (A) (3) 00-00 27-86 Gentlemen : In reply to your letter dated January 18, 1986, please be informed that beverages and concentrates thereof, whether in liquid, powder or granulated form, intended for consumption as a drink, including but not limited to processed coffee, cocoa, tea or ginger are subject to the 10% sales tax under Section 165 (A)(3) of the Tax Code as amended by Presidential Decree No. 2031 which took effect on January 1, 1986. Your manufactured fruit juice drink sold in plastic tubes instead of in bottles, therefore, comes within the purview of beverages subject to the 10% sales tax. cdt Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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