BIR Ruling No. 084-83
BIR Ruling No. 084-83 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • May 16, 1983
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May 16, 1983 BIR RULING NO. 084-83 Gentlemen : In reply to your letter dated January 27, 1983, please be informed that your manufactured polyurethane (sample submitted) is subject to the 10% sales tax under Section 199(a) of the Tax Code, as amended. It appears that polyurethane is a class of synthetic resinous, fibrous, or elastomeric compounds belonging to the family of organic combination of many small ones (monomers) into chains or networks. The best known polyurethanes are flexible foams used as upholstery materials, mattresses, and like, and rigid foams used for such lightweight structural elements as cores for airplanes wings. (Vol. VIII Encyclopedia Britanica, p. 104) In case you export the said manufactured polyurethane, the same is exempt from the 10% sales tax under Section 202 (d) of the Tax Code. Very truly yours, (SGD.) ROMULO M. VILLA Acting Commissioner Bureau of Internal Revenue
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