Sodium Saccharine

1970 BIR RULING NO. 031-70 Sodium saccharine . Imported raw materials to be used by the importer himself in the manufacture of articles subject to specific tax are exempt from the payment of advance sales and compensating taxes, pursuant to Sections 183(b) and 190(a) of the tax Code. Sodium saccharine is now subject to the specific tax of P75.00 per kilogram pursuant to Section 148 of the Tax Code, as amended by Republic Act No. 6110. Consequently, the importation of raw materials to be used by the importer himself in the manufacture of sodium saccharine is exempt from the payment of the advance sales and compensating taxes. Pursuant to Section 123 of the Tax Code, locally manufactured sodium saccharine which shall be removed for exportation and is actually exported is exempt from the specific tax.