"Beverages" Subject to 10% Sales Tax Include Concentrates Thereof and Beverages in Liquid, Powder or Granulated Form
BIR Ruling No. 032-86 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 1, 1986
Full text
April 1, 1986 BIR RULING NO. 032-86 165-A-3-b 000-00 032-86 Gentlemen : In reply to your letter dated February 10, 1986, I have the honor to inform you that "beverages" subject to 10% sales tax under Section 165(A)(3)(b) of the Tax Code, as further amended by P.D. No. 2031 which took effect January 1, 1986 include concentrates thereof and beverages whether in liquid, powder or granulated form. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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