1% Sales Tax — Sales of Fertilizer

May 7, 1980 BIR RULING NO. 038-80 Foremost Farms, Inc. Barrio Santolan, Pasig Metro Manila Attention: Mr . Tan Eng Chan Executive Vice President Gentlemen : In reply to your letter dated December 17, 1979, please be informed that your sales of fertilizer processed out of completely dried pig manure (by sun drying and subsequently placing the same in composters for further drying with no other chemicals or materials added) are subject to 1% sales tax prescribed in Section 198(B) of the National Internal Revenue Code, as amended. The invoices covering your sales of your pig produced in your farm which are subject to 1% sales tax under Section 198(A) of the same Code, may be used for your sales of your aforesaid fertilizer product. In other words, it is not necessary to use separate invoices covering your sales of fertilizer. aisadc Very truly yours, RUBEN B. ANCHETA Deputy Commissioner