BIR Ruling No. 067-83

April 15, 1983 BIR RULING NO. 067-83 Gentlemen : This refers to your letter dated June 10, 1982 requesting a ruling as to the correct rate of advance sales tax applicable on imported raw materials to be used in the manufacture of swine and poultry feeds. In reply, please be informed that locally manufactured poultry, swine and cattle feeds are subject to 5% sales tax prescribed by Section 201(f) of the Tax Code, as amended. The raw materials used in the manufacture of said finished article are not, however, subject to the same rate of tax. It should be noted that raw materials used in the manufacture of articles taxable under Section 201 of the Tax Code are not mentioned as subject to tax under the same provision. Such being the case, all imported raw materials necessary for the local production of animal feeds are subject to the 10% advance sales tax plus 25% mark-up, in accordance with Section 199(a) in relation to Section 193(b) of the Tax Code, as amended. cdti Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue