10% Sales Tax — Miki Pancit
BIR Ruling No. 051-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 13, 1980
Full text
May 13, 1980 BIR RULING NO. 051-80 Mr. Marcelo E. Dy 238-7 Cruzada, Legaspi City S i r : This refers to your letter dated July 31, 1979 requesting information as to the correct rate of tax due on your manufactured miki pancit product, the principal raw material of which is wheat flour. In reply, I have the honor to inform you that your product, miki pancit is subject to the 10% sales tax prescribed in Section 199 of the Tax Code of 1977, as amended. The fact that wheat flour, the principal raw material, is subject to 5% sales tax under Section 201 of the same Code, does not make said product subject to the same rate of tax. Very truly yours, EFREN I. PLANA Acting Commissioner
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