10% Advance Sales Tax — Juice Concentrates
BIR Ruling No. 075-79 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Aug 13, 1979
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August 13, 1979 BIR RULING NO. 075-79 10% Advance sales tax juice concentrates In reply to your letter dated July 5, 1979, please be informed that your importation of Sun-Quick Orange Fruit Juice Concentrates under Formal Entry No. 65087, is subject to the 10% advance sales tax based on the landed cost thereof plus 25% mark-up, pursuant to Section 193(b) in relation to Section 199, both of the Tax Code. cdt
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