0% Advance Sales Tax on the Importation of Jockey or Rolled Oats, Barley, Sunflower Seeds, and Clipped or Whole Oats
BIR Ruling No. 073-87 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 16, 1987
Full text
March 16, 1987 BIR RULING NO. 073-87 162 (c) 232-86 073-87 M a d a m : This refers to your letter dated February 3, 1987, requesting confirmation of your opinion to the effect that your importation of jockey or rolled oats, barley, sunflower seeds, and clipped or whole oats (samples attached) is subject to 0% advance sales tax as agricultural products. In reply, please be informed that your opinion is confirmed. Your aforesaid imported agricultural products all of which are in their original state are subject to zero per cent (0%) advance sales tax pursuant to Section 162(c) in relation to Section 163(3)(a), both of the Tax Code as amended by Executive Order No. 36. In other words, your aforesaid importation is not subject to the advance sales tax. Likewise, on your original sale thereof, you are not subject to the sales tax under said Section 163(3)(a) of the Tax Code. Very truly yours, (SGD.) BIENVENIDO A. TAN, JR. Commissioner
Ask what this means for your situation
The assistant quotes the passage it relies on and links the source, so you can check every figure it gives you.