10% Advance Sales Tax — Empty Bottles

February 3, 1981 BIR RULING NO. 030-81 199-00 000-56 030-81 Vibelle Manufacturing Corporation Room 601 Trade & Commerce Bldg. Juan Luna Street Metro Manila Attention: Ms . Belen K . Genato President Sir/Madam : This refers to your letter dated December 09, 1980 requesting for a ruling on the appropriate tax to be imposed on imported empty bottles intended for general use. In reply, I have the honor to inform you that containers are, as a general rule, regardless of the destination thereof, considered ordinary articles and therefore, subject to 10% sales tax imposed by Section 199 of the Tax Code. They are not considered parts or accessories of the articles contained or placed in them. aisadc In view thereof, since the empty bottles you are importing are merely intended for general use, the same are considered as ordinary articles and therefore subject to 10% advance sales tax based on the landed cost plus 25% mark-up pursuant to Section 193(b), in relation to Section 199, of the Tax Code of 1977. Very truly yours, RUBEN B. ANCHETA Acting Commissioner