10% Sales Tax — Manufactured Flavors
BIR Ruling No. 058-80 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 13, 1980
Full text
May 13, 1980 BIR RULING NO. 058-80 International Flavors & Fragrances (Philippines) Inc. Reliance cor. Sheridan Street Mandaluyong, Metro Manila Attention: Mr . A . A . Sanz Managing Director Gentlemen : This refers to your letter dated March 6, 1979 requesting information as to the proper rate of sales tax due on your manufactured Strawberry flavor, Chocolate and Orange flavors. It is represented that the aforesaid flavors are used not only to produce quality and palatable food products, but also to reduce cost to reasonable levels. In reply thereto, please be informed that since the aforesaid flavors are used in the manufacture of food products, they are subject to the 10% sales tax imposed by Section 199 of the Tax Code of 1977, as amended. cdta Very truly yours, EFREN I. PLANA Acting Commissioner
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