BIR Ruling No. 070-83
BIR Ruling No. 070-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Apr 26, 1983
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April 26, 1983 BIR RULING NO. 070-83 Gentlemen : In reply to your letter dated November 25, 1982 requesting a ruling as to the correct rate of advance sales tax applicable to your importation of plastic tubes with caps used exclusively as container of ""Quelch" anti-perspirant cream, I have the honor to inform you that your manufactured deodorant product is subject to the 10% sales tax imposed by Section 199(a) of the Tax Code. Consequently, the imported containers in question being part and accessory of said deodorant products are subject to the same rate of tax, i.e., 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. cdt Very truly yours, (SGD.) RUBEN B. ANCHETA Acting Commissioner Bureau of Internal Revenue
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