BIR Ruling No. 038-80
BIR Ruling No. 038-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Oct 27, 1980
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October 27, 1980 BIR RULING NO. 038-80 199-00 014-79 38-80 C.I. Eduard Integrated Services, Inc. Suite 520 Center Bldg. 518 Quintin Paredes St., Manila Attention : Mr . Eduardo I . Chan Manager Gentlemen: In reply to your letter dated August 18, 1980, please be informed that imported Butylated Hydroxy Toluene (B.H.T., 98% pure with 2% Anti-caking) to be used as raw material in the manufacture of poultry and animal feeds is subject to the 10% advance sales tax on the landed cost thereof, plus 25% mark-up, in accordance with Section 199 in relation to Section 193(b) of the Tax Code, as amended. aisadc Very truly yours, ROMULO M. VILLA Acting Commissioner
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