BIR Ruling No. 045-83
BIR Ruling No. 045-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 21, 1983
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March 21, 1983 BIR RULING NO. 045-83 Gentlemen : This refers to your letter dated November 16, 1982 requesting a ruling as to the rate of advance sales tax applicable on your importation of Ammoniated Diethyl Sulfate which will be used by you as a raw material in the manufacture of CRISAN Anti-Dandruff shampoo. In reply, please be informed that in the laboratory analysis conducted by this Office, it was ascertained that the aforesaid article is an ammonium salt of diethyl sulfate used in the manufacture of shampoo containing more than 5% saponaceous matter and liquid detergents. Such being the case, importation of the said article is subject to the 10% advance sales tax based on the landed cost plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199(a), both of the Tax Code of 1977, as amended. aisadc Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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