Tax Consequence of Ministry of Health's Purchase of DDT Pesticide from P.T. Montrose Pestindo Nusantra of Indonesia
BIR Ruling No. 048-85 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 28, 1985
Full text
March 28, 1985 BIR RULING NO. 048-85 204-00 173-82 048-85 S i r : In reply to your letter dated July 19, 1984 requesting a ruling of the tax consequence of the purchase by the Ministry of Health (MOH) of DDT pesticide from P.T. Montrose Pestindo Nusantra, of Jakarta, Indonesia, represented in the Philippines by you, please be informed that the shipment and delivery of DDT from Indonesia to the Philippines to be used by the MOH in its Malaria Eradication program is subject to 10% compensating tax based on the landed cost thereof without mark-up pursuant to Section 204 in relation to Section 199 of the Tax Code. Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner
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